SRIVASTAVA, J.

( 1 ) THIS is a petition under Article 226 of the Constitution praying for the issue of a writ in the nature of certiorari or any other suitable writ, order or direction quashing the order dated the 5th september, 1955 and all proceedings relating to the assessment of the applicant for the years 1952-53, 1953-54 and 1954-55 in respect of circumstances and property tax.

( 2 ) THE applicant is an incorporated company having a branch at Jaswantnagar in the district of etawah. Its head office is located at Delhi. It carries on the business of supplying electricity at several places including Jaswantnagar. The town of Jaswantnagar is situate within the jurisdiction of the Town Area Committee of that place constituted under the U. P. Town Areas act (Act No. II of 1914 ). Holding that the applicant was liable to pay circumstances and property tax, the Town Area committee of Jaswantnagar has assessed the applicant to a tax of Rs. 250 per year for the three years 1952-53, 1953-54 and 1954-55. In these years the earned gross income of the applicant has been held to be Rs. 30,630-11-0, Rs. 30, III-5-3 and Rs. 29,993-9-3 respectively. The applicant objected to the assessment on