L MAHESHWARI PRASAD Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) This is a petition under Article 226 of the Constitution filed by one Maheshwari prasad who is the owner of a bus No. U. S. K. 330 which plies between Phariah and Mainpuri. As circumstances and property tax, it is alleged, he has to pay Rs. 31/4/-to the Town Area Committee Phariah and the same amount in the Town Area Committee, Jasrana and a sum of Rs. 407- to the Municipal Board, Mainpuri. In addition to this a sum of Rs. 168/4/- quarterly is paid by him as tax under the Motor Vehicles Act. The petitioner during his journey passes through Mustafabad, where there is a stand for motor buses. The petitioner drops passengers at and takes passengers from that place. The road, according to the petitioner, belongs to the District Board og Mainpuri on which this business is carried on. The Gaon Bamaj of Mustafabad imposed a tax of Rs. 250/- on the petitioner as income tax on the above with respect to the year 1951-52 and another sum of Rs. 2507- for the year 1952-53 and they want to recover the sum. They have assessed the income of the petitioner at Rs. 6000/- and have levied the tax at one anna per rupee. The Petitioner aggrieved with this assessment went before the District Magistrate in revision on the ground inter alia that the provisions of Section 37 of the U. P. Panchayat Raj Act and Rule 220 made thereunder had not been complied with and no prior sanction of the prescribed authority had been obtained by the Gaon Samaj as required by Rule 221 Sub-clause (2) of the rules made under the said Act. The District Magistrate by his order dated 19-7-1955 remitted the tax imposed with respect to the year 1951-52 and held that there were no valid rates. But maintained the tax for the year 1952-53 and dismissed the revision. He also held that the income assessed by the Gaon Samaj at Rs. 6000/- was not excessive.

(2.) The petitioner has alleged that so far as he is aware no sanction was obtained by the Gaon Samaj from the prescribed authority for imposing these taxes and a general sanction obtained should, not be deemed to be a sanction under the law and, therefore, the tax imposed by the Gaon Samaj is illegal and unconstitutional.

(3.) A counter affidavit has been filed by one Mr. Dalendra Sharma who is Panchayat Raj Inspector, Jasrana. The main allegations are based on the record, and on the previous occasion time was taken by learned counsel for the State to get the records of the case. So far no records have been produced. I cannot accept the allegations made therein as correct.