Satish Chandra, C.J. - (1.) The petitioners, twenty-five in number, are residents of the town of Mirzapur. They challenge the validity of the demand made by the respondent, Municipal Board, Mirzapur, for paying the water tax from September, 1957 to December, 1972.
(2.) It appears that the State Government desired to impose water tax in the municipal limits of Mirzapur. It issued a directive in January, 1965. The Municipal Board requested the State Government to drop the proposal for the time being and to improve the water supply system. Ultimately, by a notification dated September 21, 1867 issued under Section 135 of the U. P. Municipalities Act, water tax was imposed with effect from October 1, 1967. It appears that the residents of the town made representation to the Chairman of the Municipal Board which formed the subject-matter of a resolution by the Board which was sent to the Slate Government but the State Government turned them down and asked the Hoard to implement the realization of water tax. In 1972 the elected Board was superseded and an Administrator was appointed. On December 27, 1972, the Administrator issued an order directing the recovery of water tax from October J, 1967 onwards. In the said order, the Administrator directed recovery of water tax at the rate of 10 per cent of the annual value of the buildings. In due course, notices for payment of the water tax were issued which led the petitioners to rush to this Court.
(3.) In the writ petition it was alleged that the water supply is very meagre, there is virtually no pressure in the water pipes, that the imposition of water tax at 10% of the annual value of the buildings is illegal, that the water which is supplied is neither properly filtered nor purified, it is full of dirt and mosquitoes. The Municipal Board is not carrying out its obligations as contained in the rules. It is hence not entitled to realize tax.;