( 1 ) THE petitioner is a company whose share capital is owned by the Government of India. It owns properties situated within the Notified Area Committee Dongar-Parasia, the first respondent. Second respondent is the Chief Municipal Officer of the first respondent. Annexure-1 is a copy of the demand notice dated 18-2-1981 issued by the second respondent calling upon the petitioner to pay house tax and lighting tax for the period from 1975-76 to 1979-80. Annexure-2 is a similar notice dated 18-2-1981 issued demanded house tax and lighting tax for the year 1980-81. Petitioner has filed the writ petition challenging these two demand notices on the ground of lack of competence. At an earlier stage the writ petition was allowed on the ground that the State Government had not published any notification imposing property tax, or lighting tax in the notified area. It appears that only draft notifications were sent dawn to the committee. Respondents filed an application for reviewing the order on the ground that Area Committee is otherwise entitled to impose house tax and lighting tax. The application was allowed. We have heard the parties.

( 2 ) LEARNED counsel for the pe