JUDGMENT

R.L. Gulati, J. - This is an appeal against the judgement of a learned Single Judge of this Court passed in a writ petition in which the levy of Circumstances and Property Tax had been challenged by the appellants.

2. The appellants are partners of a firm which carries on business in the firm name of M/s. Satyanarain Jalan in the town area Robertsganj, previously the firm itself used to be assessed to Circumstances and Property Tax, but in the year 1965-66 the partners were assessed individually. They appealed, against the assessments to the Sub-Divisional Magistrate, Robertsganj. The appeals were dismissed. They then preferred revision petition before the District Magistrate, Mirzapur. The District Magistrate dismissed the revision lay against the order of the Sub-Divisional Officer. The appellants then preferred a writ petition under Article 226 of the Constitution challenging Magistrate dismissing the appeal and the District Magistrate dismissing the revision.

3. It was urged before the learned Single Judge that the District Magistrate was wrong in holding that no revision lay against the appellate order of the Sub-Divisional Magistrate. The argument was that the Sub-Div