KAILASH PKASAD, J.

( 1 ) THE Municipal Board of Rampur decided to impose water tax on the annual value of lands and buildings within the limit of the municipality as provided in Section 128 (1) (x) of the U. P. Municipalities Act (hereinafter referred to as the Act ). After framing necessary proposals and rules, a notification dated 23rd March, 1957 was issued imposing water tax from 1st April, 1957. Tile tax was fixed at the rate of 10 per cent of the annual value of the lands and buildings. The petitioner, Raza Buland Sugar Company limited, received notices from the Municipal Board (hereinafter referred to as the Board) for payment of Rs. 37,789-92 up as water tax assessed in respect of lands and buildings of the petitioner for the years 1957-58 and 1958-59.

( 2 ) THE petitioner has come to this Court under Article 226 of the Constitution Paying for the issue or a writ or order in, thg nature of certiorari quashing the notices of demand and a writ in the nature of mandamus directing the Board not to recover from the petitioner any water tax on the basis of those notices of demand on the ground that the tax is illegal and the Board had no jurisdiction to impose it.

( 3 ) THE petit

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