(1.) THIS is an application under Article 226 of the Constitution of India by Arjun singh for the issue of a writ of Quo Warranto and Mandamus or any other suitable writ or order against the respondents, asking them not to collect any tax from the applicant.
(2.) THE main, respondent in the case is the Municipal Board of Karanpur (hereinafter called the Board) through its Secretary, and the State has also been made a party along with the Chairman and members of the Board. The main relief claimed by the applicant is that the Board should be asked not to collect any tax from the petitioner. The grounds on which this relief is claimed may be narrated seriatim:
(3.) THE application has been opposed on behalf of the Board, and it has traversed all the points of law and fact raised on behalf of the applicant. We shall deal with these points now one by one.