Judgment

MITTER, J.: By this petition the petitioners challenge the validity of (1) the Professions Tax Limitation (Amendment and Validation), Act, 1949, (2) S. 131 of the U. P. Zila Parishad Act, (3) an order of assessment of Rupees 2,000/- dated 25th March, 1968 made by the Kar Adhikari, Zila Parishad Muzaffarnagar and pray for incidental reliefs.

2. The petitioners carry on the business of manufacture and sale of "khandsari" and "gur" in the District of Muzaffarnagar. U. P. They own a crusher in village Morna in the said District where the manufacture of khandsari as sugar is carried on. They challenge the imposition of "Circumstances and Property" tax of Rupees 2,000/- imposed on their business under the order of assessment passed by respondent No. 2. Kar Adhikari. Zila Parishad Muzaffarnagar for the year 1967-68. As they did not produce their accounts for their business in Khandsari the Kar Adhikari, an officer appointed by the Zila Parishad of Muzaffarnagar assessed them to Rs. 2,000/- as "Circumstances and Property" tax on the estimated income of Rs. 96,000/- from their property and business for the year.

3. To appreciate how the Zila Parishad (a district authority) came to hav