Judgment

S. K. DAS J. - This is an appeal by special leave from the judgement and order of the High Court of Judicature at Allahabad dated 7-5-1954 by which the H. C. dismissed an application of the appellant for the issue of a writ of certiorari under the provisions of Art. 226 of the constitution. The appeal raises the question of the validity of the assessment of a tax on the appellant for the year 1950-51 by the Town Area Committee of Karhal under the provisions of cl.(f) of sub.s.(1) of S.14, U. P. Town Area Act, 1914 (U.P. Act 2 of 1914), hereinafter referred to as the Act.

2. The appellant resides in the town of Mainpuri and carries on the business of plying a motor bus on hire. The appellant s bus plies on alternate days between Etawah and Mainpuri, and the town of Karhal falls on the route between Etawah and Mainpuri. It is not now disputed that passengers travelling in the appellant s bus used to get down or get in at a bus stand within the town area of Karhal; the appellant had a booking office situate within the Town Area and tickets were issued to passengers and an account of the business was maintained in the said booking office.

The Town Area Committee of Karhal impose