Mootham, J. - (1.) This is an appeal from an order of a learned Judge dated 27-9-1955. The Appellants are the District Board of Allahabad and the Board's Assessing Officer; the Respondent is a catering firm in Allahabad. The Respondent firm holds a contract from the Director General, Civil Aviation, to run a restaurant at the Bamrauli Airport which is within the limits of the Appellant Board. In respect of the year 1950-51 the Board assessed the Respondent firm in the sum of Rs. 100 as circumstances and property tax, and that amount was paid. Payment of a similar amount was demanded by the Board in each of the three succeeding years. These amounts were not paid and on 16-12-1954, the Board sent a notice to the Respondent from calling upon it to pay the sum of Rs. 400 as circumstances and property tax in respect of the year 1951-52, 1952-53, 1953 54 and 1954-55. The firm then objected to the payment of this amount on the ground that the Bamrauli air port had ceased to be used as a landing ground by the various air services from 14-7-1951, and that from that time onwards the receipts from the firm's restaurant had been negligible. The firm's objection was however disregarded by the Board which threatened coercive measures if the tax demanded was not paid by 25-3-1955. The firm thereupon filed a petition u/Art. 226 of the Constitution challenging the validity of the notice served upon it on the ground that it had not had an opportunity of showing cause against payment of the amount sought to be recovered. That contention found favour with the learned Judge who directed the issue of a writ in the nature of Mandamus requiring the Board not to issue any warrant of attachment of the firm's properties until it had considered the objections sent to it by the Respondent firm.
(2.) In this Court it is contended on behalf of the Appellants that the Respondent firm had had an earlier opportunity of objecting to the assessment, and that not having taken advantage of that opportunity it was not entitled to raise an objection to the amount of the tax at the time when the latter was sought to be recovered.
(3.) Now the provision with regard to taxation by a District Board are to be found in Chapters VI and VII of the UP District Boards Act, 1922. section 108 provides that the Board may continue a tax already imposed on persons assessed to their circumstances and property subject to the conditions prescribed in section 114. section 123 then provides that various matters including the assessment and collection of taxes shall be governed by rules.;