1967 (7) TMI 131

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....mposing the tax, under s. 119 and s. 120, respectively, of the United Provinces District Boards Act, 1922 (U.P. Act of 1922) - hereinafter referred to as the Act. 2. The relevant fact out of which this appeal arises are these : On July 28, 1925, it was notified under sub-s. (2) of s. 120 of the Act that the District Board of Moradabad, in exercise of the powers conferred by s. 108, sub-s. (2) of the Act has imposed the following tax, with effect from September 1, 1925 : "A tax on all persons ordinarily residing or carrying on business in the rural area of the Moradabad District according to their circumstances and property, at the rate of four pies per rupee on the total taxable income; provided that the total amount of tax imposed ....

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....of the rules for the assessment and collection of a tax on circumstances and property in the rural area of the Moradabad district published with Government Notification No...... dated 11-1-1928". The exact terms of the resolution were: "Resolved unanimously that the memo, be approved and necessary action be taken on it. If publication is required, it be done and Government be moved to accord sanction for the same". On March 18, 1932, the Government of United Provinces issued a notification amending rule 16. The amendment was in the following terms: "In Rule 16 published with notification No. 33/IX-185(14-24) dated January 19, 1928 'Rs. 2,000' shall be substituted for 'Rs. 500". 6. It appears tha....

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....es (b) and (c) of sub-section (1) of s. 115, referred to in s. 12, read: "(b) the persons or class of persons to be made liable and the description of the property or other taxable thing or circumstance in respect of which they are to be made liable, except where and in so far as any such class or description is already sufficiently defined under clause (a) or by this Act; (c) the amount or rate leviable from each such person or call of persons;" 7. It is common ground that the procedure laid down in Sections 115 to 118 has been followed by the Board. The only dispute between the parties is whether it is necessary that a resolution should be passed under s. 119 and a notification issued under s. 120 before effect can be gi....

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....s. 119, it has to go to the Government under s. 120, and then the Government notifies the imposition of tax from the appointed date. It is then that the notification becomes conclusive proof of the fact that the tax has been imposed in accordance with the provisions of this Act. Sub-clause (3) of s. 120 clearly proceeds on the basis that the imposition of tax takes place on a notification issued under s. 120 and not on the issue of a notification under s. 118. 10. The learned counsel invited our attention to Raza Buland Sugar Co. Ltd. v. Municipal Board, Rampur [1965]1SCR970 but we are unable to see how that case assists him. No question of S. 119 and 120 being directory arises in this case because, in our view, without a resolution under ....