PRAKASH KRISHNA, J.

( 1 ) THE petitioner is owner of the property bearing Municipal No. 1186a Sasani Ward, Circular road Bagla Marg, Hathras. The said property is subject to payment of house tax and water tax as levied by Nagar Palika Parishad, Hathras, respondent No. 1. Its earlier annual valuation was Rs. 960 for the purposes of house tax and water tax. These taxes were payable at the rate of 10% of the annual value. The petitioner admittedly made certain additions and alterations in the aforesaid property. There is no averments in the writ petition about the nature of the additions and alterations made in the said property, nor the petitioner has disclosed the date or dates of such additions and alterations. The Nagar Palika Parishad on coming to know of the additions and alterations gave notice under Section 147 of the U. P. Municipalities Act, 1916 (hereinafter referred to as the Act) for the purpose of revising the annual valuation of the property and it. invited objections from the petitioner. In paragraph 7 of the writ petition it is mentioned that although the relevant section was not mentioned in the notice but it was under Section 147 (1) (d)of the Act. In paragraph 5 of

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