Judgment

WANCHOO, J. (For self, Gajendragadkar, C.J.I. and Raghubar Dayal, J.):

This is an appeal on a certificate granted by the Allahabad High Court. The appellant is a public limited company and owns two sugar factories situate in the city of Rampur. The factories comprise a number of buildings including some for residential purposes also. The Municipal Board of Rampur (hereinafter referred to as the respondent) decided to impose water tax in Rampur as provided under S. 128 (1) (x) of the U. P. Municipalities Act, No. II of 1916 (hereinafter referred to as the Act). The procedure for the imposition of tax by the Municipal Board under the Act is provided in Ss. 131 to 135 of the Act. Section 131 provides that when a Board desires to impose a tax, it shall by special resolution frame proposals specifying the tax, persons or class of persons to be made liable, and the description of property or other taxable thing or circumstance in respect of which they are to be made liable, the amount or rate leviable from each such person or class of persons, and any other matter required by the Rules framed by the State Government. The Board has also to prepare a draft of the rules which it desi