SHYAM KISHORE Vs. M C D

JUDGEMENT

(1.) This regular second appeal filed under Section 100 CPC impugns the judgment of the first appellate court dated 12.2.2007 whereby the appellate court set aside the judgment and decree of the trial court dated 5.10.1985. The suit was a suit for injunction filed by the appellants-plaintiffs challenging the enhancement of the property tax.

(2.) The trial court by the judgment and decree dated 5.10.1985 holding the suit to be maintainable in civil court has passed the judgment on merits holding that the property taxes as claimed by the respondent are not payable. The trial court had decided all issues as were required under Order 14 Rule 2 CPC. Appellate court however by its impugned judgment has not dealt with all those issues which were issues of merit and it only dismissed the suit as being not maintainable in the civil court as also that the same was barred by limitation.

(3.) Since the appellate court is the first court which has to reapprise the facts of finding and law, it is necessary that the appellate court has to in terms of Order14 Rule2 CPC give its judgment on all the issues which had arisen in the suit, and additional issues, if any which may arise in the appeal, once the position is that all the issues are contested issues.