- (1.) THE petitioners have challenged the levy of the Circumstances and Property Tax on the ground that the same was not validly imposed by the respondeat Town Area. THE contention was sought to be elaborated with reference to Sections 14, 15, 15-A and 15-B of the Town Areas Act. It was Urged that admittedly the Town Area did not follow the procedures laid down thereunder. THE levy of the tax is hence without any authority of law.
(2.) A complete answer to this submission is furnished by Section 42 of the Town Areas Act 1914, which provides t "42. Savings-Notifications published, local limits defined, taxes imposed, assessments, revisions and appointments, made, lists prepared, powers conferred, duties assigned and exemption granted under the Bengal Chaukidari Act, 1856, shall so far as they are consistent with this Act, have the same force and effect as if they had been respectively published defined, imposed, made, prepared, conferred and granted under this Act and by the authority empowered thereby in such behalf "Provided that the term of offise of a (committee) appointed under the Former Act shall not by reason of this section be extended beyond one year from the date of appointment." In paragraph 4 of the counter affidavit filed on behalf of the respondent Town Area, it has been asserted that the circumstances and Property Tax had been imposed by the respondent Town Area under the Bengal Chawkidari Act 1856 by means of notification issued under that enactment. A true copy of that notification has been annexed to the counter affidavit as Annexure CA 1. This notification clearly provides that within the district of Saharanpur, Muzaffarnagar, Meerut, Bulandshabar and Aligarh, the tax known as 'Circumstances and Property Tax' according to the circumstances and property to be protected of the persons liable to the tax shall be levied. As a result of this notification and Section 42 of the Town Areas Act 1914 the imposition continued to hold good under the Town Areas Act, 1914. It was hence not necessary for respondeat Town Area to take steps again for the imposition of the Circumstances and Property Tax. The tax having been validly imposed could be levied and assessed in accordance with the Circumstances and Property Tax already imposed under the Bengal Chaukidari Act 1856. There is, therefore, no merit in the writ petition and the same is accordingly dismissed, but we make no order as to costs. The interim order granted in this case is hereby discharged. Petition dismissed.;