Mootham, J. - (1.) This is a petition under Article 226 of the Constitution, which raises the question whether the salary received by a Government servant can be taken into account in determining his total taxable income for the purpose of assessment to circumstances and property tax under the District Boards Act.
(2.) The petitioner is a Tahsildar and Assistant Collector of the second class who has been posted, since March 1955, at Ram-sanehighat in the district of Barabanki. The District Board of Barabanki assessed the petitioner to circumstances and property tax on the ground that he resided in the district, and on the 22nd December, 1956, it served on him a notice requiring him to pay a sum of Rs. 45-15-0 as such tax in respect of the year ending the 31st March, 1957. The petitioner contends that his salary cannot be taken into account in determining his liability to pay this tax, and in the petition which is now before me he prays that the notice of demand served on him be quashed. Sec. 114 of the District Boards Act, so far as it is relevant, reads thus : "Imposition of tax on circumstances and property. The power of a board to impose a tax on circumstances and property shall be subject to the following conditions and restrictions, namely,- (a) the tax may be imposed on any person residing or carrying on business in the rural area, provided that such person has so resided or carried on business for a total period of at least six months in the year under assessment;.................... Explanation.- ................... The words "carrying on business" do not apply to service under the Government or a local body."
(3.) The last sentence was added to the section by U. P. Act XVI of 1934. The argument for the petitioner is that this sentence means that the salary of the person in the service of Government or a local body is to be disregarded in determining that person's taxable income for the purposes of assessment of circumstances and property tax.;