The petitioner carries on business in the rural area of district Gorakhpur. He has challenged the legality of the order of the District Magistrate dated 31st December 1981 by which he stayed the opera tion of the order issued by the Prescribed Authority on ? 1st October, 1981 introducing certain changes in the rules relating to assessment of Circumstances and Property Tax. The stand taken by the petitioner is that the District Magistrate had no power to stay the operation of the order of the Commis sioner, who was the Prescribed Authority under the U. P. Kshettra Samitis and Zila Parisbads Adhiniyam. In the counter affidavits filed on behalf of the respondents it has been stated that the Prescribed Authority itself by its order dated llth January, 1982 revoked his earlier order dated 31st October 1981. It has further been asserted that under the rules relating to imposi tion of Circumstances and Property Tax the Secretary (Karya Adhikari) of the Zila Parishad is the competent authority to assess the tax. It has further been stressed that the Prescribed Authority had no jurisdiction to change the Assessing Authority and provide for a committee to assess the Circumstan