V.G. Oak, J. - (1.) This writ petition u/Art. 226 of the Constitution relates to taxation by a Town Area Committee. Phool Chand and ten other Petitioners are all residents of Town Area, Sasni in district Aligarh. They have been assessed to various amounts of tax by the Town Area Committee, Sasni. The Petitioner's contention is that, they have been illegally taxed. They have, therefore, filed this writ petition for getting the assessment orders quashed. Appeals were filed against the orders of assessment. Those appeals were dismissed by the Sub-Divisional Officer of Koil. It is prayed that the appellate orders should also be quashed.
(2.) Inder Kumar Jain is Petitioner No. 11. He has filed an affidavit on behalf of all the eleven Petitioners. In paragraph 2 of the affidavit it is stated that, the applicants are residents of Sasni within the limits of Town Area Sasni, and that they are employed in Khandelwal Glass Works, Sasni, district Aligarh situated outside the limits of the said Town Area. In paragraph 3 of the affidavit it is stated that, all the activities of the applicants in connection with their employment in the Glass Factory are outside the limits of the Town Area, that applications Nos. 2, 5, 6, 9 and 11 have no immovable property or business yielding income or profits within the said local limits of the Town Area, and that applicants Nos. 1, 3, 4, 7 and 10 have income from the Glass Factory as well as within the Town Area.
(3.) The tax Clerk of the Town Area Committee, Sasni has filed a counter affidavit. The contents of paragraph 2 of the affidavit have not been expressly denied in the counter-affidavit. It is stated in the counter-affidavit that, paragraph 3 of the affidavit is untrue. All the applicants reside within the Sasni Town Area Limits. Applicants Nos. 1, 2, 3, 4, 5, 7, 8, 10 and 11 also possess immovable property within the Town Area limits. Applicants 1, 3, 4, 7, and 10 carry on business also in addition within the Town Area limits.;