Binod Kumar Roy and Lakshmi Bihari, JJ. - (1.) Heard.
(2.) The prayer of the petitioner is to command the City Board, Ghazlabad, not to realise the sewer drainage tax from the residents of Raj-Nagar, as it has already been paid as development charges to the Ghaziabad Development Authority.
(3.) It is well known that City Board, Ghaziabad is a municipality and thus its functionings are governed by the Municipality Act and the Rules framed thereunder. It is not the case of the petitioner that the Municipality Act and the Rules framed thereunder do not authorise City Board. Ghazlabad, to levy sewerage tax. It is also well known that there is difference between the words 'development charges' and 'tax on sewerage.';