PATHAK, J. :- The District Board, Bareilly, by resolution No. 3 dated February 18, 1928, imposed circumstance and property tax in exercise of the powers conferred by Section 108 of the District Boards Act, 1922. By Notification No. 2049/ II/IX-342-11930 dated November 29, 1933 made by the State Government under Section 114 (d) of the Act, it was provided:

"The total amount of the tax on circumstances and property imposed by a District Board on any single assessee shall not, in any year, exceed the sum of Rs. 2,000."

The tax continued to be levied for many years.

2. On April 20, 1958 the U.P. Antarim Zila Parishad Ordinance 1958 was enacted providing for the establishment of Antarim Zila Parishads for the interim administration of local self-Government in rural areas facilitating the establishment of Zila Parishads for the co-ordinated administration of affairs concerning economic and social planning and local self-Government in the districts in Uttar Pradesh. The Ordinance was replaced by the U. P. Antarim Zila Parishads Act, 1958. It was followed by the U. P. Kshettra Samitis and Zila Parishads Adhiniyam, 1961. By Section 274 of the Act, the U. P. District Boards Act was rep