D.S. Mathur, J. - (1.) THIS is a petition under Art. 226 of the Constitution of India by Hafiz Wajid Ali for the issue of a writ of mandamus to restrain the Municipal Board, Sitapur, Respondent No. 1, from imposing and realising water tax from the Petitioner from 1 -10 -1956. The imposition of water tax is challenged on two grounds: firstly, it is in contravention of the provisions of Clause (a) of Section 129 of the UP Municipalities Act, 1916, as there is no stand pipe or other water work within the prescribed distance of 600 ft. and secondly, no assessment list was published Under Section 142 of the Act, and no opportunity was furnished to the Petitioner to prove that his house was not liable to water tax.
(2.) IN para. 8 of the counter affidavit it was mentioned that a list of Assessees liable to pay water tax was duly prepared and when the bills of demand were issued a number of them including the Petitioner filed objections which were considered by a sub -committee and its report is now under consideration of the Board. But it was not mentioned that the assessment list had been published for making objections, as required Under Section 142 and 143 of the Act. It was, however, urged before me that compliance of Ss. 141 to 144 was not necessary when water tax on the annual value of building or land or both was being imposed and that these provisions are applicable only to a tax on such building or land, that is, to house tax. Reliance has been placed upon the phraseology of the word 'tax' as used in Cl. (i) and (x) of Sub -section (l)of Section 128 of the Act. Cl. (i) of the above Sub -section relates to a tax on the annual value of building or land or of both, while Cl. (x) to water tax on the annual value of building or land or of both. Taxes imposed under both the clauses are assessed on the annual value of building or land or of both: the first is invariably called house tax and the other water -tax. It has been urged on behalf of the Municipal Board that where the Legislature used the word 'tax' it should be presumed that the provision relates to 'house -tax' and not to 'water tax'. This contention could be accepted if a separate procedure had been laid down for the imposition and assessment of water tax, or under the rule making powers such a procedure was laid down by the State Government. The Court may also have taken a lenient view if for the imposition of water tax it was not necessary to make any further investigation, and, water tax was proportionate to house tax assessed on the building. It will be found that in most of the provisions the word 'tax' has been used in a general sense. It is, therefore, highly probable that the word 'tax' used in Ss. 141 to 144 also covers water tax.
(3.) FOR the finalisation of an assessment list with regard to house tax a procedure has been laid down in Ss. 141 to 144. First of all an assessment list is prepared Under Section 141 which is published for making objections Under Section 142 and hearing thereof Under Section 143, The Municipal Board has, at the same time, to give public notice of a date not less than one month thereafter when it will proceed to consider the valuation and assessment entered therein. Any person interested can make an objection within this period, and the objections are heard by the Board or by a committee empowered by delegation in this behalf, or by an officer of the Government or the Board to whom such powers have been duly delegated. After the objections have been decided, the list is suitably amended and becomes the authenticated assessment list. An entry contained in the assessment list is final, though, of course, subject to the result of an appeal preferred, if any, and any amendment or alterations made Under Section 147. These sections thus lay down the procedure for the finalisation of the assessment list after the Assessees are given an opportunity to make an objection on the valuation and assessment.;