RUDRA DEO SINGH Vs. TOWN AREA COMMITTEE, CHIT

JUDGEMENT

(1.) These writ petitions under Art. 226 of the Constitution of India have been filed against the order passed by the Appellate Authority, District Magistrate, Ballia dismissing the appeals of the petitioners by which he maintained the imposition of the circumstances and property tax on the petitioners levied by the Town Area Committee, Chit-bara Gaon, District Ballia. Since the question involved in these writ petitions is common, they are being disposed of by a common judgment.

(2.) Brief facts are that the Town Area Committee, Chit-bara Gaon, imposed circumstances and property tax on the petitioners on the basis of Notification issued by the District Magistrate, Ballia under Sec. 13-A of the Town Area Act of 1914. The petitioner preferred appeal before the District Magistrate, Ballia who dismissed the appeal. Petitioner, being aggrieved against the said order has approached this court in these writ petitions.

(3.) Sri Rakesh Dwivedi, learned counsel appearing for the petitioners at the time of hearing of the writ petitions contended that Rules 3 and 4 framed by the State Government under Sec. 39 are ultra vires and invalid, in view of Sec. 14 (1) (f) of the Town Areas Act. The said pleas was not raised in the writ petitions and as such since the very validity of the Rules was challenged the petitioners were allowed to amend the writ petitions and the petitions were accordingly amended.