S.K. Das, J. - (1.) THIS is an appeal by special leave from the judgment and order of the High Court of Judicature at Allahabad dated the 7th of May 1954 by which the High Court dismissed an application of the appellant for the issue of a writ of certiorari under the provisions of article 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 clause (f) of sub -section (1) of section 14 of the United Provinces Town Areas Act, 1914 (U. P. Act II of 1914), hereinafter referred to as the Act.
(2.) THE appellant resides in the town of Manipuri and carries on the business of plying a motor bus on hire. The appellant's bus plies on alternate days between Etawah and Manipuri, and the town of Karhal falls on the route between Etawah and Manipuri. 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 clause (f) of sub -section (1) of section 14 of the Act being a tax on 'circumstances and property' and assessing the income of the appellant from 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 section 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 the 20th October, 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 clause (f) of sub -section (1) of section 14 of the Act. He accordingly dismissed the appeal. It may be situated 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. The appellant then filed a writ application in the High Court of Judicature at Allahabad and the ground taken by him was that there could be no assessment under clause (f) of sub -section (1) of section 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 clause (d) of sub -section (1) of section 14 of the Act; therefore it was unnecessary to consider whether the tax could be legally imposed under clause (f) of sub -section (1) of section 14. The learned Judge also expressed the view that residence within the Town Area was not a pre -requisite condition for the imposition of the tax under clause (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.
(3.) THE main point which has been urged before us by learned counsel for the appellant is that the assessment of a tax under clause (f) of sub -section (1) of section 14 on the appellant was not valid, because residence within the Town Area was a necessary condition for the assessment of a tax under clause (f). Learned counsel also argued before us that the assessing authority having assessed a tax on the appellant under clause (f), it was not open to the High Court to say that the tax was legally valid under a different clause, namely clause (d) of sub -section (1) of section 14.;