VISHWA NATH PRASAD Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) This Special Appeal by Shri Vishwanath Prasad is directed against the judgment of S.C. Manchanda, J. dated 15.9.1964 filed by the Appellant, who is an Assessee under the U.P. (Urban Area) Land and Buildings Tax Act (U.P. Act No. XII of 1962), hereinafter referred to as the Act.

(2.) No questions of fact are involved in this case. Learned Counsel for the Appellant has challenged the vires of the Act on the following four grounds:

(3.) With regard to the fourth submission of the learned Counsel we would like to point out that in Sirajuddin v. State of U.P. (1) it has already been pointed out that the Act does not suffer from the defect of any breach of Article 14 of the Constitution of India. With regard to the proviso to Clause (a) of Section 4 (i) of the Act it may be stated that there is a clear and direct guiding principle in the provision itself, the same being that in cases where the valuation is inadequate or excessive the Assessing Authority would interfere.