R.L. Gulati, J. - (1.) The petitioners 48 in number have in this petition under Article 226 of the Constitution challenged the validity of levy of circumstances and property tax by the Town Area Committee, Charthawal, Muzaffarnagar, the fifth respondent. The only point argued before me is that the impugned tax is a post constitutional levy and since the procedure prescribed in Sections 15-A and 15-B of the Town Area Act (hereinafter referred to as the ' Act") has not been followed, the same is ultra vires.
(2.) After having heard learned counsel for the parties at length and after going through the record, I am satisfied that the impugned tax is being levied since long before the coming into force of the constitution and is not a post constitutional impost. The Tow Area Committee Charthawal was created by notification No. 1297-A, dated June 5, 1960 issued under Section 3 of Act XX of 1865 (Bengal Chaukidari Act). The said notification, copy were of is annexure A-1 to the counter affidavit after reciting that the provisions of Act XX of 1956 will apply to certain places mentioned therein provided at the end as under : "Under Section 10 of the Act, it is further declared that in the specified places within the districts of Saharanpur, Muzaffarnagar, Meerut, Buandshahr and Aligarh the tax will be levied by an assessment, according to the circumstances and property to be protected of the persons liable to the same."
(3.) One of the towns mentioned at the foot of the notification is Charthawal. It has been stated on behalf of the respondents that the circumstances and property tax is being levied since then The Bengal Chaukidari Act, 1865 was repealed by Section 41 of the U.P. Town Areas Act, 1914. But the tax on circumstances and property of a person was continued by Section 14. That provision reads : "The panchayat shall annually determine the amount required to be raised in any town area for the purpose of this Act, and the amount so determined shall be raised by the imposition of a tax to be assessed on the occupiers of houses or lands within the limits of the town area according either to their circumstances or to the annual value of the houses and land occupied by them, as the panchayat may determine: Provided that in the case of a tax assessed according to circumstances as aforesaid the amount assessed in respect of any ope person shall not exceed seven rupees eight annas per month, and in the case of a tax assessed according to the annual value of the houses and land, the amount assessed in respect of any house or land shall not exceed 6 1/4 per cent of the annual value of the house or land.";