Sudhir Narain, J. - (1.) The present writ petition is directed against the order dated 20-1-1981 passed by the Additional Commissioner, Meerut Division, Meerut directing the petitioner to pay circumstances and Property tax under the provisions of U.P. Kshetra Samitis and Zila Parishads Adhiniyam U.P. No. 33 of 1961 (hereinafter referred to as the Act).
(2.) The petitioner holds a permanent stage carriage permit under the route known as Meerut-Bahadurgarh route (hereinafter referred to as the route). He has a permanent Bus Stand along with the booking office in the city of Meerut from where all the tickets of the passengers boarding the petitioner's vehicle is issued. In the assessment year 1982-83 Zila Parishad, Meerut assessed the petitioner to the Circumstances and Property Tax for an amount of Rs. 200/- to Rs. 250/- per annum. In the year 1978, new district known as Ghaziabad was separately created by the State of U.P. and few tahsils which were formerly within the jurisdiction of Meerut fell under the jurisdiction of Ghaziabad. Consequently, a Zila Parishad was also established. The petitioner received a notice of demand from Zila Parishad, Ghaziabad in the month of October, 1983 asking the petitioner to deposit sum of Ks. 800 towards a circumstances and Property Tax as assessed by the Zila Parishad, Ghaziabad. The Zila Parishad, Ghaziabad had imposed Circumstances and Property Tax on the petitioner on the ground that he was plying vehicle which covers 34 kilo-meters of district Ghaziabad. The petitioner raised an objection that Zila Parishad, Ghaziabad, had no jurisdiction to impose any Circumstances and Property Tax on the petitioner as neither he resides nor carries on business in the district of Ghaziabad. The vehicle which plies about 24 kilo-meters within the area of district Ghaziabad on the route, namely, Meerut Bbadurgarh route, does not amount to carrying on business within the jurisdiction of Zila Parishad, Ghaziabad. The book receipts are issued at Meerut and finally the amount is also collected at Meerut where it has his office. This contention was not accepted by the Taxing Officer of Zila Parishad, Ghaziabad and he imposed tax of Rs 300/-. The petitioner filed appeal before the Commissioner, Meerut Division, Meerut under Section 135 of the Act. The appeal was dismissed by the Additional Commissioner, Meerut Division, Meerut by order dated 30-1-1984.
(3.) In the counter-affidavit it has nowhere been denied that the petitioner has no office within the jurisdiction of Zila Parishad, Ghaziabad. The petitioner has admittedly its office at Meerut. The receipt books are issued from this office to the Conductor of the bus. The entire amount is counted by the conductor at Meerut. The account books are maintained at Meerut and entire income of the petitioner is assessed by the Zila Parishad, Meerut for the purpose of determining the circumstances and Property Tax.;