- (1.) This is an appeal by special leave from the judgement and order of the High Court of Judicature at Allahabad dated 7-5-1954 by which the H. C. dismissed an application of the appellant for the issue of a writ of certiorari under the provisions of Art. 226 of the constitution. The appeal raises the question of the validity of the assessment of a tax on the appellant for the year 1950-51 by the Town Area Committee of Karhal under the provisions of' cl.(f) of sub.s.(1) of S.14, U. P. Town Area Act, 1914 (U.P. Act 2 of 1914), hereinafter referred to as the Act.
(2.) The appellant resides in the town of Mainpuri and carries on the business of plying a motor bus on hire. The appellant's bus plies on alternate days between Etawah and Mainpuri, and the town of Karhal falls on the route between Etawah and Mainpuri. It is not now disputed that passengers travelling in the appellant's bus used to get down or get in at a bus stand within the town area of Karhal; the appellant had a booking office situate within the Town Area and tickets were issued to passengers and an account of the business was maintained in the said booking office. The Town Area Committee of Karhal imposed a tax of Rs. 25 on the appellant for the year 1950-51 under the provisions of cl. (f) of sub.s. (1) of S.14 of the Act, being a tax on his business within the Town Area of Karhal at a sum of Rs. 800 for the year. The-appellant preferred an appeal against the assessment of the tax under S.18 of the Act, and the grounds taken by the appellant were (1) that he did not reside within the limits of the Town Area and (2) that he did not carry on any trade or business within that Area. By his order dated 20-10-1951, the Appeal Officer held that the appellant carried on his trade or business within the limits of the Town Area and was therefore rightly assessed to tax under cl.(f) of sub.s.(1) of S.14 of the Act. He accordingly dismissed the appeal. It may be stated here that the appellant was asked to submit an account of his income, but no such account was submitted and the assessing officer worked out the income of the appellant at about Rs. 67 a month, that is, about Rs. 800 a year. No question about the amount of the tax has been raised before us, and it is not necessary to say anything further with regard to the quantum of assessment.
(3.) The appellant then filed a writ application in the H. C. of Judicature at Allahabad and the ground taken by him was that, there could be no assessment under cl.(f) of sub.s.(1) of S.14 of the Act, because he resided outside the jurisdiction of the Town Area. The learned Judge, who dealt with the application of the appellant, took the view that the tax imposed on the appellant could clearly be imposed under cl.(d) of sub.s.(1) of S.14 of the Act; therefore it was unnecessary to consider whether the tax could be legally imposed under cl.(f) of sub.s(l) of S.14. The learned Judge also expressed the view that residence within the Town Area was not a prerequisite condition for the imposition of the tax under cl.(d), and it was enough if the appellant carried on a trade or business within the Town Area. On these views, the learned Judge dismissed the writ application.;