JUDGMENT

M.C. Desai, C.J. - This a petition for certiorari for the quashing of an assessment order under the U.P. Large Land Holdings Tax Act, 1957 passed against the petitioner. Under Section 3 the tax is to be paid for an agricultural year on the annual value of every land holding. "Land holding" means, according to Section 4, "the aggregate of all land held or occupied on the first day of July each year by a land holder, whether in his own name or in the name of any member of his family." "Land Holder" means an intermediary, where the land is in his personal cultivation or is held as Sir, Khudkasht, or grove and any other person who holds or occupies land otherwise than as an asami, sub-tenant, a tenant of sir, or a sirdar.

2. The petitioner is undoubtedly a land-holder because he holds or occupies some land otherwise than as an asami, a sub-tenant, a tenant of sir or a sirdar. In this petition we are concerned with the assessment of tax for 1366 F. commencing on 1.7.1958. The petitioner's land holding, therefore meant the aggregate of all land held or occupied on 1.7.1958 by him whether in his own name or in the name of his wife who was a member of his family. The petitioner's w