H.N.Seth, J. - (1.) By this petition under Article 226 of the Constitution the, petitioner challenges the validity of the appellate order passed by the Additional Commissioner, Bareilly, dismissing petitioners appeal against the assessment of the Circumstance and Property Tax by the Zila Parishad, Bareilly, for the years 1968-69 and 1969-70.
(2.) When the appeal came up for hearing before the additional Commissioner, learned counsel appearing for the Zila Parishad took following preliminary objection:- (1) That the appeal was barred by time ; and (2) That no deposit as required by Section 136 has been made. Both the preliminary objections raised by the counsel for the respondents prevailed and the Additional Commissioner vide his order dated 29th September, 1976, dismissed the appeal as incompetent. While passing the order the Additional Commissioner also made certain observations which go to show that in his opinion there was no merit in the appeal as well.
(3.) Aggrieved the petitioner has approached this Court for remedy under Article 226 of the Constitution and contends that both the reasons given by the Additional Commissioner for dismissing the appeal are not tenable. So far as the question with regard to the appeal being barred by time is concerned, Section 136 of the Uttar Pradesh Kshettra Samitis and Zila Parishads Adhiniyam provides that no appeal shall be heard and determined unless it is brought within thirty days next after the date of the receipt of the notice of assessment order or alteration of assessment, or if no notice has been given within thirty days next after the date of the first demand under the assessment or alteration of assessment. It may be as claimed by the petitioner, that no notice of the assessment was given to it. However, in paragraph 3 of the petition it is admitted that a notice of demand was served upon him on 18th of December, 1974. Accordingly an appeal should have been filed within thirty days of the 1 8th of December, 1974. But then the petitioner filed the appeal only on 24th of June, 1975, much beyond the period of thirty days.;