V.G. Oak, C.J. - (1.) The question raised in this writ petition is whether a certain rule framed by the State Government under UP Municipalities Act is valid or not.
(2.) Messrs Pooran Chand and Co. Mussoorie are the Petitioners. They own a certain building at Mussoorie. They applied to the Municipal Board of Mussoorie for remission of certain taxes on the ground that the building in question remained vacant for a part of the year. The Petitioners relied upon certain rules framed by the State Government Under Sec. 153(f) of UP Municipalities Act. The Municipal Board replied that, in view of a decision of this Court dated 3 -4 -1964 the Board was unable to give effect to the rules in question. The Petitioners maintain that they are fully entitled to the benefit of the rules framed by the State Government. They have therefore filed the present writ petition to enforce the rules.
(3.) Annexure A to the writ petition is a copy of certain Rules framed by the State Government for Municipal Board, Mussoorie Under Sec. 153(f) of UP Municipalities Act, (hereafter referred to as the Act). Annexure D to the writ petition is a copy of a letter from the Executive Officer, City Board, Mussoorie to the Petitioners explaining the reason why the Rules could not be enforced. The letter makes reference to this Court's judgment dated 3 -4 -1964. Attached to Annexure D is a copy of the judgment of Mr. Justice Katju in City Board Mussoorie v/s. Smt. Gomti Sethani Civil Rev. No. 1051 of 1961 D/ - 3 -4 -1964. In that case the learned Judge expressed the view that the rules in question framed by the State Government is invalid. That view of the learned Judge has been challenged by the present Petitioners.;