Surendra Narain Singh, J. - (1.) This petition under Article 226 of the Constitution arises out of three assessment orders passed by the Assessment authorities in respect of three years, 1365, 1366 and 1367F under the U.P. Large Land Holdings Tax Act.
(2.) M/s. Ramgarh Farms and Industries Limited, Calcutta the Petitioner held a total area of 8874 Bighas in 11 villages of Pargana Burhapur, district Bijnor. This area had been granted to them through a registered lease executed by Raja of Kashipur on 25th January, 1951. The land in village Burhapur is the subject matter of dispute. The Petitioner was assessed to tax for the aforesaid mentioned years by the Assessing Officer Nagina by its order dated 15th February 1960. The above order was appealed against but the appeals were dismissed.
(3.) There were three revisions before the Board of Revenue against the order of the Commissioner which also failed. Thereafter the present writ petition was filed challenging the orders of the Assessing authorities in respect of the three assessment years. An objection having been taken by the State that there could not be a single writ petition in respect of the three assessment years the Petitioner has deposited court fees in respect of two more writ petitions and in accordance with the precedent of this Court I have permitted the Petitioner to deposit the requisite court fees. Now in this way this petition is in order and has to be dealt with on merits.;