H.C.P. Tripathi, J. - (1.) THESE two writ petitions raise common questions and they are being disposed of together. The Petitioner and his brother Yatendra Kumar were assessed to Circumstances and Property Tax, by the Town Area Committee, Jaswant Nagar for the years 1961 -62 and 1962 -63. The Petitioner and his brother filed an appeal Under Section 18 of the UP Town Area Act challenging the assessment on the ground that they were members of a Joint Hindu Family and their father Shree Narain was the Karta and as Shree Narain has already been assessed to Circumstances and Property Tax, no separate assessment could be levied on them.
(2.) THE Sub -Divisional Officer who heard the appeal held that they were joint with their father and could not be assessed separately. He, therefore, set aside the assessment of tax made on them separately but enhanced the Circumstances and Property Tax of their father from Rs. 98/ - to 250/. Shree Narain filed a revision challenging the order of the Appellate Magistrate enhancing his tax. The revision was allowed by the Addl. District Magistrate who held the order of enhancement as illegal and directed that "the order of the learned Sub -Divisional Officer and the appellate authority dated 3 -6 -1963 against the Applicant Shree Narain is set aside."
(3.) THE Town Area Committee, however, issued a demand notice on 12 -9 -1964 demanding from the Petitioner Rs. 150/ - as Circumstances and Property Tax for the years 1961 -1962 and 1962 -63. For the years 1963 -54 the Circumstances and Property Tax was again assessed separately on the Petitioner, his father and brother.;