K.N.Seth, J. - (1.) The Town Area Ghatampur, assessed the petitioner to house and property tax amounting to Rs. 720 per year. Against the order of the Town Area the petitioner preferred an appeal before the Collector, Kanpur, under Section 180 of the Town Area Act. The Collector, by his order dated 26-8-1976 dismissed the appeal. The petitioner has prayed for quashing the aforesaid order of the Collector and for a direction to the Town Area Committee not to realize house and property tax from the petitioner.
(2.) The case set up by the petitioner appears to be that before imposing the tax no notice was given to the petitioner and he was not afforded any opportunity to have his say. It has also been pleaded that the assessment list was not published as required by law. In the counter affidavit filed on behalf of the respondents these allegations have been denied. The impugned order dated 26-8-1976 also indicates that records were produced by the Town Area before the authority, who found that the assessment list for the property tax had been published and objections were invited within the prescribed time. Since the assessment list had been published as required by law it was the duty of the petitioner to file his objection within time. Since no objection was filed, the imposition tax justified. The appeal, preferred by the petitioner, has been dismissed also on the ground that it was barred by time. Section 18(3) prescribes a period of thirty days from the date of posting under Section 17 of the assessment list as the period during which the assessment could be challenged in appeal. The petitioner has not disclosed the date on which the assessment list was published. There is no material on the record of this petition to support the assertion that the view taken by the Prescribed Authority is erroneous. In the circumstances we no reason to accept the contention that the view taken by the Prescribed Authority that the appeal was barred by time suffers from any infirmity. No other point arises for consideration. The petition has no merit and is dismissed. Parties shall bear their own costs. Petition dismissed.;