K.N.Seth, J. - (1.) The petitioners ply their stage carriages on the Phaphund-Ghatia Ghat via Acchhalda-Bidhuna route. While plying on this route, they have to enter the limits of the Town Area Committee, Achhalda on route to Ghatia Ghat and back. The petitioners have challenged the validity of the Tahbazari dues imposed by the Town Area Committee. The case set up by the petitioners was that they do not use any market or any specific public street or specified public place within the limits of the Town Area Committee for selling articles or for exercising any calling or for setting up any booth or stall, and consequently they are not liable to pay any amount to the Town Area Committee for passing and re-passing of their vehicles on the public road which merely pass through the limits of the Committee. According to the petitioners the Tahbazari dues were-illegally imposed on them without there even being a valid bye-law empowering the Town Area Committee to impose the tax.
(2.) In the counter-affidavits filed by the Town Area Committee it has been asserted that the petitioners park their vehicles on the land of the Town Area Committee and have an office for booking passengers and since they carry on the business on the land of the Town Area Committee they are liable to pay the Tahbazari dues. In one of the counter-affidavits filed on behalf of the respondent It has been alleged that the petitioners have constructed a hut and from there they carry on the business. It has specifically been denied that the tax has been imposed merely on their entry or exist through the Town Area.
(3.) In the re-joinder-affidavit filed on behalf of the petitioners it has been admitted that they have an office for booking passengers but it is asserted that this office is lodged in an accommodation taken on rent From a private person.;