TIKENDRA BAHADUR PAL Vs. STATE AND OTHERS

JUDGEMENT

(1.) The Petitioner was assessed to large land holdings tax for the years 1365 F. to 1371 F. In appeal by the Petitioner, the assessment orders were quashed by the appellate authority and a direction was issued to the assessing authority to frame fresh assessments. The Petitioner was again assessed to tax for those years. A dispute was raised by the Petitioner that he was not liable to tax in respect of land Occupied by sirtans. The dispute was carried in appeal but the appellate authority has rejected the contention and dismissed the appeals. The Petitioner proceeded in revision. The Board has dismissed the revision applications. It was urged before the Board that the Petitioner was a hissedar and was not "liable to tax in respect of land occupied by sirtans. The Board has referred to Section 2(16) of the UP Large Land Holdings Tax Act and pointed out that siirtans were not liable to tax, and upon that view has held that the land must be assessed in the hands of the hissedar. The Petitioner prays for certiorari. This and the connected writ petitions relate to the different years 1365 F. to 1371 F.

(2.) Section 3 of the UP Large Land Holdings Tax Act imposes a tax on the annual value of each, land holding for each agricultural year. A "land holding" has been defined by Section 4(1) to mean the aggregate of 11 land held or occupied on the first day of July each year by a land-holder, A "landholder" has been defined by Section 2(16) as follows:

(3.) The assessment orders, the appellate orders and the orders made by the Board in revision are liable to be quashed.