V.G. Oak, J. - (1.) These three petitions under Article 226 of the Constitution are by two tax-payers. These writ petitions are directed against assessment of circumstances and property tax by the Town Area Committee of Mahroni or Ranipur district Jhansi. It will be convenient to dispose of the three writ petitions by a common judgment.
(2.) In order to appreciate the various questions of law which have arisen in these writ petitions, it will be convenient to outline the scheme for the imposition and assessment of circumstances and property tax in Town Areas in Uttar Pradesh. The U.P. Town Areas Act, 1914 (hereafter referred to as the Act) enables Town Area Committees to impose and assess circumstances and property tax. Sec. 15 of the Act provides for assessment of tax. Sec. 15-A deals with preliminary proposals for taxes. Under Sec. 15-B the preliminary proposals are submitted to the District Magistrate for approval. After such approval, the assessment list is published under Sec. 17. Sec. 18 provides for appeals from assessment or levy of tax.
(3.) The State Government has framed rules for assessment and collection of circumstances and property tax within Town Areas (hereafter referred to as the Rules). The Rules are to be found on pages 103 to 105 of the Town Area Manual of Uttar Pradesh. R. 7 prescribes a timetable for preparation of assessment list. R. 9 provides for objections. The Town Area Committee has to dispose of such objections under sub-R. (3) of R. 9. The list so finalised has to be submitted to the District Magistrate for confirmation under R. 10.;