P.N.BAKSHI, J. - (1.) A very short question of law is involved in this writ petition. The petitioners are holders of separate stage carriage permits. The vehicles of the petitioners have to enter the limits of Town Area Babugarh, halt there for some time, pick up and drop out passengers and then proceed outside the limits of Town Area for the respective destination of the passengers. The Town Area committee, Babugarh has imposed a toll tax of Rs. 3/- on every stage coach entering within the limits of Town Area, Babugarh. Notification No. 165-J-T. F. C.-I/21-466-72 dt. 2nd Nov., 1973 purporting to be under S. 15-B(30 of U. P. Town Area Act, 1914 was published on 17th Nov., 1973 under the authority and signature of the District Magistrate, Meerut, respondent No. 2 to this petition vide (Annexure 3). This imposition has been challenged as illegal and ultravires.
(2.) IT appears that by Notification No. 271/T/XXXIII-321-T-57 dt. 21st Jan., 1958 published in the U. P. Gazette dt. 25th Jan., 1958 (Annexure 1) to this writ petition, the Governor U. P. appointed the CIT as the Prescribed Authority for purposes of exercising the power in respect of the Town Area within his jurisdiction. The contention of the petitioners is that on 2nd Nov., 1973 the District Magistrate, Meerut was not the Prescribed Authority under the Act and that the CIT Meerut Division was the Prescribed Authority. As such, the Notification dt. 2nd Nov., 1973 published in the Gazette under the signatures of the District Magistrate Meerut was not a valid notification and hence the toll tax cannot be legally imposed. I have heard counsel for the parties. S. 15 of the Town Area Act lays down that the State Government shall frame rules with regard to the assessment of tax. The Committee established for any town area shall thereafter prepare a list of the persons liable to pay tax. Every assessment list shall be subject to confirmation by the district Magistrate who is also empowered to revise the same from time to time. The confirmed assessment list shall not be subject to change, or alteration except by an order passed in appeal under the provisions of S. 18 of the Act.
(3.) SEC . 15-A of the Town Area Act lays down that subject to any rules made by the State Government the Committee established for any Town Area shall by resolution frame proposals for the imposition of tax. The proposals so framed along with the draft rules shall be submitted to the Prescribed Authority or if none is appointed the District Magistrate.;