HORI LAL Vs. STATE OF U P

JUDGEMENT

(1.) AS he then wAS to a larger Bench for consideration and its opinion :

(2.) THE petitioners of the writ petition reside within the jurisdiction of the Notified Area of Sherkot. On 31st January, 1970 the State Government issued a notification u/Sec. 3 (1) (d) of the Town Areas Act cancelling with effect from 3rd February, 1970 all previous notifications relating to the creation of the Town Area, Sherkot. On the same day the State Government issued another notification u/Sec. 337 (1) of the U.P. Municipalities Act hereinafter referred to as the Act creating a Notified Area in Sherkot. On 20th February, 1969 the Town Area Committee, Sherkot decided to prepare a list of persons who would be assessed to tax on their circumstance and property for the assessment year 1969-70. On 28th May, 1969 the Town Area Committee approved the assessment of an amount of Rs. 15,721.50 P. as tax on circumstance and property. THE list was forwarded to the District Magistrate, Bijnor, for sanction. On 25th February, 1970 the Sub-Divisional Magistrate, Dhampur notified the total assessment of Rs. 55,764.00 as tax on circumstance and property. Another list for the assessment year 1970-71 assessing Rs. 88,044.00 as tax on circumstance and property was published by the Notified Area Committee. THE petitioners of Writ Petition No. 3681 of 1970 who are some of the persons on whom the tax had been assessed in the aforesaid two lists questioned the assessments.

(3.) SEC. 3 of the U. P. Town Areas Act (U.P. Act No. II of 1914) empowers the State Government inter alia to cancel by means of a notification at any time any notification by which it has created a town area. A town area committee is, like a notified area committee or a municipal board, a corporate body. As soon as by means of a notification issued u/SEC. 3 (1) (d) of Act II of 1914, any notification creating a town area is cancelled, the town area as a body administering local self government comes to an end and the town area committee as a corporate body ceases to exist. The consequence of a notification issued u/SEC. 3 (1) (d) of Act II of 1914 is that the chairman of the town area committee and its members cease to be the members and chairman of the committee on its extinction.