N.D.Ojha, J. - (1.) These two writ petitions raise common questions and can be disposed of together. The petitioners have challenged the right of Municipal Board Rampur, to recover water tax from them.
(2.) It was urged by counsel for the petitioners in these writ petitions that the petitioners are the tenants of certain shops which are owned by the State Government and the liability to pay water tax was of the State Government and the said tax can as such, be recovered only from the State Government. We find no substance in this submission In case of failure to recover any sum due on account of water-tax from the person, primarily liable to pay the same, it is open to the Municipal Board to recover it from the occupier in view of Section 149 (3) of the U.P. Municipalities Act. The occupier in his turn is entitled to reimbursement under Section 149 (4) of the aforesaid Act.
(3.) It was then urged that those shops do not have any water connection, and, as such, no water tax is payable by the petitioners. Even if that be so, the water tax is still recoverable from the petitioners if the shops occupied by them are situate within 600 fit. of any public stand post. No material has been brought to our notice to indicate that the shops of the petitioners are not so situate. The liability to pay water tax on no other ground has been challenged before us.;