JAGAT NARAYAN, J. - (1.) THIS is a petition under article 226 of the Constitution by five residents of village Islampur challenging the validity of the imposition and levy of house tax against them by the Islampur Panchayat. The petition has been contested on behalf of the Panchayat Islampur,
(2.) AT the hearing the validity of the imposition of the tax was not challenged. Only the levy of it was challenged on the ground that there has been no proper assessment as required under rule 99 of the Rajasthan Panchayat and Nyaya Panchayat (General) Rules, 1961 as no bye-laws have yet been framed. This rule runs as follows: - "preparation of assessment list.- (1) For the purpose of the building tax the Panchayat shall cause to be prepared a list of occupiers, and where there are no occupiers, a list of owners, possessing or owning, as the case may be, buildings situated within the Panchayat circle. (2) The list shall contain such particulars in relation to each building as may be specified in the bye-laws made under the Act. (3) The value of each buildings shall be assessed through such agency and in such byelaws. (4) The value so assessed as well as the amount of tax leviable thereon or, in case the building is not liable to pay the tax, the fact of such non-liability, shall be noted in the list prepared under sub-rule (1) opposite the entry therein relating to that building. " It is not disputed that bye-laws have not been framed yet. In the absence of bye-laws the list envisaged in sub-rule (1) cannot be prepared as it is required to contain such particulars in relation to each building as may be specified in it. Nor can the value of each building be assessed as the agency which has to assess it and the manner in which it has to be assessed is to be laid down in the bye-laws. As was pointed out by their Lordships of the Supreme Court in K. T. Moopil Nair vs. State of Kerala (l) the assessment of a tax on a person or property is a quasi-judicial matter. No valid assessment of house tax can be made unless bye-laws are framed. These bye-laws will not be valid unless they prescribe a quasi-judicial procedure and cast a duty upon the assessing authority to act judicially in the matter of assessment proceedings. I accordingly allow the writ petition in part and quash the demand of house tax made against the petitioners. Further I restrain the Panchayat from levying house tax against the petitioners without framing bye-laws in accordance with the observations made in this judgment. In the circumstances of the case, I leave the parties to bear their own costs of this writ petition. .;