SATISH CHANDRA, J. - (1.) THIS and the two companion writ petitions challenge the validity of demand notices issued by the respondents demanding payment of land development tax from the petitioners.
(2.) THE petitioners are bhumidhars, paying land revenue for their holdings. The U.P. legislature enacted the U.P. Land Development Tax Act, 1972, which was published in the official gazette on 22nd Aug., 1972. Under S. 3 of this Act :- "There shall be charged, levied and paid for each agricultural year, a tax on all lands at the rates specified in the Schedule, to be known as the land development tax. The Act did not lay down any procedure for demanding the amount of the tax payable by an individual bhumidhar, Sirdar or intermediary. Sec. 6 of the Act, however, authorised the State Government to make rules for carrying out the purpose of the Act.
(3.) THE Schedule specified the rates of the tax. In the case of the bhumidhar or sirdar, who alongwith the members of his family, did not hold land exceeding one acre, the tax was nil. In respect of holding between 1 and 6.25 acres, the tax was to be calculated at the rate of 50 percent of the land revenue payable by the bhumidhar or sirdar, and for holdings above 6.25 acres the rate of tax was 100 per cent of the land revenue payable. In cases of intermediaries the rate was 100 per cent of the land revenue payable.;