1. The Municipal Board of Rampur decided to impose water tax on the annual value of lands and buildings within the limit of the municipality as provided in S.128(1)(x) of the U.P. Municipalities Act (hereinafter referred to as the Act). After framing necessary proposals and rules, a notification dated 23rd March, 1957 was issued imposing water tax from 1st April, 1957. The tax was fixed at the rate of 10 per cent of the annual value of the lands and buildings. The petitioner, Raza Buland Sugar Company limited, received notices from the Municipal Board (hereinafter referred to as the Board) for payment of Rs.37,789-92 np. as water tax assessed in respect of lands and buildings of the petitioner for the years 1957-58 and 1958-59.

2. The petitioner has come to this Court under Art.226 of the Constitution praying for the issue