H.N.Seth, J. - (1.) By this petition under Article 226 of the Constitution the petitioners pray for a writ, order or direction in the nature of certiorari quashing the order dated 20th October, 1976 passed by the Cantonment Board, Kanpur, and for a direction in the nature of mandamus directing the respondent not to realise the excess house and water tax for the period 1974-75 and 1975-76 on the annual value of Rs. 52,000/-.
(2.) Briefly stated, the facts giving rise to this petition are that the petitioners own bungalow No. 23, situated within the limits of Cantonment Board, Kanpur. From time to time, the Cantonment Board, Kanpur, assessed the said bungalow to house tax and water tax on the annual value of Rs. 9,000/- (for the years 1965-66 to 1967-68), Rs. 10,000/-(for the years 1968-69 to 1970-71), Ru-13,000/- (for the years 1971-72 to 1973-74) and Rs. 52,000/- (for the years 1974-75 to 1976-77).
(3.) Being aggrieved by the increase In the valuation of the said bungalow from Rs. 13,000/- (for the years 1971-72 to 1973-74) to Rs. 52,000/-; (for the years 1974-75 to 77), the petitioners filed an appeal in the court of Additional District Magistrate (City), Kanpur, who dismissed the same vide his order dated 24th August, 1976, holding that the appeal was not maintainable as the same had been filed beyond the period of limitation and without depositing the disputed amount of tax. The petitioners also moved an application under Section 71 of the Cantonments Act, 1924 (hereinafter referred to as the Act) claiming amendment of the assessment list prepared by the Board, whereunder they had been assessed to house tax and water tax for the years 1974-75 to 1976-77 treating the annual value of the house as Rs. 52,000/-, On 20th October, 1976 the Finance Committee of the Board passed the following resolution:- "All the relevant papers/documents seen and scrutinised. Considered in detail. The Committee, after considering tha merits of the case, recommends to fix the assessment at Rs. 28,000/- with effect from 1-4-1976 under the provisions of Section 71 of the Cantonments Act, 1924 without prejudice to the rights of the Cantonment Board to revise the assessment during the ensuing triennial assessment." The counter-affidavit filed in the case indicates that in the view of the Cantonment Board, after the appeal filed by the petitioners under Section 84 of the Act had been dismissed by the Additional District Magistrate, on 24th August, 1976 the Finance Committee of the Board had no jurisdiction to amend the assessment list in exercise of the power under Section 71 of the Act. However, the Board accepted the recommendation made by the Finance Committee and the assessment of the house (annual value) stood reduced from Rs. 52,000/- to Rs. 28,000/-for the year 1976-77 only. As the petitioners failed to obtain relief in respect of the years 1974-75 and 1975-76 from the Cantonment Board, they filed the present writ petition and approached this Court for relief under Article 226 of the Constitution,;