Hon’ble Surya Prakash Kesarwani, J.—Heard Sri B.K. Srivastava, learned counsel for the petitioner, Sri A.K. Upadhyay, learned standing counsel for the Respondent Nos. 1 and 2 and Sri J.P. Singh, learned counsel for the Respondent No. 3.

2. In this writ petition the petitioner has prayed for a writ, order or direction in the nature of certiorari to quash the order dated 17.4.2014 passed in Appeal No. 16/19/20/25A of 2007 and the demand notice dated 20.8.2007.

3. Briefly stated the facts of the present case are that a notice dated 20.8.2007 was issued to the petitioner by the Respondent No. 3 to levy circumstances and property tax for the financial year 2005-06 and 2006-07 at Rs. 4,800/- per year total Rs. 9,600/-. It is the case of the petitioner that he is a small shop keeper having his general merchant shop in village Palthi, Pargana-Mahul, Tehsil-Phoolpur, District Azamgarh. Against the aforesaid notice dated 20.8.2007 he preferred an appeal before Respondent No. 2 which has been dismissed by the impugned order dated 17.4.2014. For the years 1990 to 2003 the petitioner was assessed to circumstances and property tax at Rs. 300/- vide assessment order dated 24.6.2004.

4. Le