JUDGMENT

G.C. Mathur, J. - In this writ petition, the petitioner, the Kesar Sugar Works Limited, Baheri, has challenged the imposition and assessment of water tax on its lands and buildings for the period 1-4-1964 to 31-3-1969 at the rate of Rs. 2,750/- per annum.

2. On September 20, 1966, a notice under Section 143 (1) of the U.P. Municipalities Act was sent to the petitioner company, proposing to fix the annual value of its lands and buildings at Rs. 75,000/- and assessing it to a water tax at the rate of Rs. 3,750/- per annum. On October 19, 1966, the petitioner filed objections to this notice. The `main objection, with which we are now concerned, was that those of the buildings, which were not within a radius of 200 yards from the nearest municipal standpipe, could not be assessed to water tax and that those buildings, which were within the prescribed radius of 200 yards were of a rental value of only Rs. 205/- per annum and the water tax could be imposed and assessed on this amount. It was alleged in the objection that there were separate and distinct compounds, i.e., the factory compound and two separate residential compounds in the factory area, that each building or set of b