MOHAMMAD MAHROZ IQBAL Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) The petitioners, seventeen in number, residing within the jurisdiction of Town Area Committee, Manikpur, district Pratapgarh, and having houses in the area and doing business, have approached this Court through the instant petition to challenge the imposition/levy of certain taxes/fees. The imposition/levy has been made through notification dated 7th Sept. 1979 issued by the District Magistrate, Pratapgarh under Section 298(2) read with Section 301(2) of the U.P. Municipalities Act, 1916 (II of 1916), for short Municipalities Act, a copy of which has been filed as Annexure-1 to the writ petition. It is alleged by the petitioners that this notification was published in the U.P. Gazette dated 13/10/1979. This notification refers to an earlier notification dated 2/04/1928.

(2.) The above notification contains bye-laws on various subjects like -

(3.) There is separate notification in respect of the bye-laws covering each subject. Thus Annexure-1 is a compilation of several bye-laws. In the bye-laws in respect of each item it is mentioned that they have been framed and that the District Magistrate confirms them and publishes them under Section 301(2) of the Municipalities Act. These notifications do not make any references to any provision of the U.P. Town Areas Act, 1914 (II of 1914), for short T.A. Act.