D. Basu, J. - (1.) This application under Article 226 of the Constitution has been presented by ten persons jointly, on the ground that their grievances against a tax imposed by Kilinarayanpore-Paharpore Anchal Panchayat of which Respondents 2 and 3 are the Prodhan and the Upa-prodhan, respectively involve common questions of law. The Petitioners are all resident of this Anchat Panchayat and they are aggrieved by the imposition of the tax made by the Anchal Panchayat in exercise of its power under Section 57(1) (a) of the West Bengal Panchayat Act, 1950. Three of the Petitioners preferred an appeal against the imposition before Respondent No. 1, the District Panchayat Officer, who is the Appellate Authority, and the latter gave his orders on these appeals on 18-2-60. On the failure of the Petitioners to pay the tax, notices for the issue of distress warrant, were issued on all the petitioners on 25-2-61. The petitioners, accordingly, prayed for quashing all proceedings relating to the assessment of the tax and proceedings subsequent thereto and an order directing the Opposite parties not to give effect to the notices to issue distress warrants.
(2.) Opposite Party No. 1 has filed affidavit-in
(3.) A number of grounds has been taken in the opposition, the contents of which will be referred to in their proper places. petition challenging the validity of the imposition as well as the constitutionality of the Act and rules made thereunder. These are - A. That the provision in Section 57(1) of the Act contravenes Articles VI and 19(1) (f) of the Constitution inasmuch as it makes no provision for the service of notice on the assesses individualls either before or after the assessment. B. That the imposition of a tax, according to the circumstances and property of the assessee, as provided in Section 57(1) (a) of the Act, is ultra vires the legislative power of the State Legislature. C. That Rules 118-120 of the West Bengal Panchayat Rules. 1958, framed under the Act, providing for the recovery of taxes by distress warrant, are ultra vires. D. That the provision for recovery by issue of distress warrant offends against Articles 14 and 19(1)(f) of the Constitution.;