Judgment

BACHAWAT, J.: These appeals are directed against orders of the Allahabad High Court (Lucknow Bench), quashing the imposition of a water rate imposed by the Municipal Board, Sitapur. Section 126 (1) (x) of the U. P. Municipalities Act, 1916 (U. P. No. 2 of 1916) empowers the Board to impose a water tax on the annual value of buildings or lands or of both. Sections 131 to 135 lay down the procedure for imposing the tax. The High Court held that the levy was invalid as the Board did not comply with this procedure.

2. A municipal board desiring to impose the tax is required by Section 131 sub-section (1) to pass a special resolution framing the preliminary proposal for the tax. The Municipal Board, Sitapur, passed a special resolution on January 24, 1956 framing the proposal on January 24, 1956 framing the proposal for the levy of water tax at the rate of 12 per cent per annum on the annual value of buildings and lands and exempting buildings and lands whose annual value was Rs. 24 or below.

3. Section 131 sub-section (2) requires the Board to prepare a draft of the rules in respect of the proposed tax. The Board duly prepared the necessary draft rules. Section 131 sub-section (3