1. The petitioner has brought this writ petition under section 103 of the Constitution of Jammu and Kashmir read with Art. 32 (2-A) of the Constitution of India against the Assessing Authority Urban Immovable Property for directing the respondent not to charge or recover by any process urban immovable property tax in regard to the petitioners properties situate in Ram Munshi Bagh Srinagar. The petitioner has averred that he owns two Banglows with land under these and appurtenant thereto at Ram Munshi Bagh in Cantonment Area. The Cantonment Act of 1924 applies to the State of Jammu and Kashmir. That in exercise of the powers conferred by Section 60 of the Cantonment Act and in partial modification of the notification of Jammu and Kashmir No. 14 dated 29-12-38 the Cantonment Board Badami Bagh has with the previous sanction of the Central Government imposed tax on all buildings and lands situate within the Badami Bagh Cantonment area payable by the owners of such buildings and lands @ 10% of annual value thereof excepting the building or land, the annual value of which is less than rupees three hundred. The annual value of the petitioners said buildings is much in excess of Rs. 300-0

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