R.S. Pathak, J. - (1.) THIS petition Under Article 226 of the Constitution was filed originally by a number of Petitioners, but subsequently learned Counsel for the Petitioner stated that the petition may be treated as having been filed by one Petitioner alone, namely, Lakshmi Narain. We proceed accordingly.
(2.) THE Petitioner is a resident of Fatehganj East. Assessment lists contemplated by Rule 7 of the UP Town Areas Circumstances and Property Tax (Assessment and Collection) Rules for the assessment years 1967 -68 and 1968 -69 were prepared be the Town Area Committee sometime after January 20, 1967 and January 20, 1968 respectively. The Committee issued notices Under Rule 9 on December 4, 1968 calling for objections, if any, to be filed upon December 25, 1968. It fixed December 28, 1968 for hearing objections in respect of both assessment years. The Petitioner filed his objections. Thereafter the assessment lists for the two years were finalised by the Committee. The lists were then submitted to the Sub -Divisional Magistrate, Faridpur, who it is said, made certain alterations and returned the altered assessment lists to the Committee. The Petitioner appealed against the assessments made for the two years but without s access. The Petitioner now prays for relief against the assessments. The only contention of Sri M.P. Bajpai, learned Counsel for the Petitioner, is that Rule 7 is mandatory and it was incumbent upon the Committee to frame the assessment lists before January 20 of the relevant year and inasmuch as the lists were framed subsequently the lists so prepared were without authority of law and therefore could not be the basis of any demand for tax from the Petitioner. We have carefully considered the contention raised and we are of opinion that there is no force in it.
(3.) RULE 5 provides that the circumstances and property of an Assessee pertaining to the year ending on the 31st day of December previous to the date of assessment shall, when possible, be taken as the basis of assessment. Rule 7 reads: * * * * * * Upon such list being prepared the Committee is required by Rule 8 to give public notice of the place where the list, or copy thereof, may be inspected. Rule 9 provides for filing of objections to the assessment, a date being fixed not earlier than one month after the giving of public notice, as required in Rule 8, for the purpose of considering objections. Upon finalisation of the list, it is required to be submitted to the Prescribed Authority or to the District Magistrate for confirmation. Upon confirmation by the authority it is declared by public notice to be open for public inspection.;