JUDGMENT

D.S. Mathur, J. - This is a petition under Art. 226 of the Constitution of India by Hafiz Wajid Ali for the issue of a writ of mandamus to restrain the Municipal Board, Sitapur, Respondent No. 1, from imposing and realising water tax from the Petitioner from 1-10-1956. The imposition of water tax is challenged on two grounds: firstly, it is in contravention of the provisions of Clause (a) of Section 129 of the UP Municipalities Act, 1916, as there is no stand pipe or other water work within the prescribed distance of 600 ft. and secondly, no assessment list was published u/s 142 of the Act, and no opportunity was furnished to the Petitioner to prove that his house was not liable to water tax.

2. In para. 8 of the counter affidavit it was mentioned that a list of Assessees liable to pay water tax was duly prepared and when the bills of demand were issued a number of them including the Petitioner filed objections which were considered by a sub-committee and its report is now under consideration of the Board. But it was not mentioned that the assessment list had been published for making objections, as required u/s 142 and 143 of the Act. It was, however, urged before me that c