JUDGEMENT
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(1.) By means of the present writ petition, Hazi Nasirullah and Zaida Bibi have approached this Court under Article 226 of the Constitution of India seeking a writ, order or direction in the nature of certiorari quashing the bill notice dated 8.11.1996 filed as Annexure-7 to the writ petition. They further seek a writ, order or direction in the nature of certiorari quashing the notification dated 24th November, 1994/1st December, 1994 and declaring it as ultra vires and arbitrary particularly Clauses 4, 5 (1) and 7 of the said notification.
(2.) We have heard Sri C. K. Parekh, learned counsel for the petitioners, Sri K.B. Mathur, learned counsel for the Jal Nigam, respondent No. 3 and Sri Ranvijat Singh, learned standing counsel representing respondent No. 1.
(3.) Briefly stated, the facts giving rise to the present writ petition are as follows :
"The petitioners claim themselves to be the owner and residents of premises No. K-55/54 Rajapura, Varanasi. The premises in question is being assessed to municipal taxes. Jal Sansthan, Varanasi is levying water tax and sewerage tax in accordance with the provisions of the Uttar Pradesh Water Supply and Sewerage Act, 1975 (hereinafter referred to as the Act). According to the petitioners, Jal Sansthan, Varanasi, had sent the hills for the years 1995-96 and 1996-97 wherein irrespective of the annual value of the house determined by the Nagar Nigam, Varanasi, the water tax and sewerage tax have been increased by about 15 per cent of the previous year charges.";
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