R. C. PATNAIK, J.

( 1 ) THE petitioner has in this writ application under Art. 226 of the Constitution of India assailed the Orissa Irrigation (Amendment) Rules, 1979, enhancing the basic water rate and the Rabi water rate as ultra vires S. 53 (3) of the Orissa Irrigation Act, 1959 (for short, 'the Act') and sought its nullification by a declaration.

( 2 ) THE petitioner owns about 5 acres of irrigated land located in villages Arana, Sahu Sahi, Brahmana Bhuin and Berhampur in the district of Cuttack and has been receiving supply of water from Taladanda canal, which is an irrigation work classified as First class under the Act and the Rules framed thereunder.

( 3 ) ORISSA Irrigation Act, 1959, was enacted with a view to consolidating and amending the laws relating to irrigation, assessment and levy of water rate and cess in force in different parts of the State of Orissa. The scheme of the Act indicates that the lands within the irrigable command would be liable to compulsory basic water rate which would be in the nature of a tax and it would be leviable whether water is actually utilised or not, from irrigation work. While the scheme under Chapter IV makes provision for supply o