B.R.Tuli, J.

1. This Writ Petition has been filed by Mehta Harbans Singh challenging the levy of Special assessment tax popularly known as Marla tax under the Punjab Land Revenue Act on various grounds. The petitioner and his brothers own a Ginning and Re-rolling Factory at Sirhind which covers an area of 29 Bighas, 27 Biswas, 4 Biswansis. The factory building and the land under it are assessed to property tax under the Punjab Urban Immovable Property Tax Act, 1940, and the tax levied is Rs. 486/- per annum since 1st April, 1963.

2. On January 2, 1964, the petitioner received two demand notices from Naib Tehsildar, Special Assessment, Rajpura, demanding a sum of Rs. 864.22 as special assessment tax and in addition thereto oral demand was made for 5% on this amount as collection charges. The demand notices were taken to the petitioner by the peon. The tax has been levied at the rate of Rs. 1.47 nP. per marla. The petitioner raised an objection to this levy before the Extra Assistant Settlement Officer, Patiala Division, which was treated by the said officer as an appeal against the assessment but, curiously enough, the appeal has not yet been decided, although the ob