(1.) Heard Sri M.C. Pande, counsel for the appellant.
(2.) By the present second appeal filed under Sec. 100 of the Code of Civil Procedure, the appellant has prayed for setting aside the judgment and decree dated 23.1.2001 passed by the Civil Judge (Sr. Division), Rudrpur, District Udham Singh Nagar in C.S. No. 166 of 1999 Guru Pal Singh Dhillon v/s. Kumuon Jal Sansthan and Anr. and judgment and decree dated 26.07.2002 passed by the Addl. District Judge/Fast Track Court Udham Singh Nagar in Civil Appeal No. 8 of 2001 Gurupal Singh Dhillon v/s. Kumaon Jal Sansthan and Anr.
(3.) Briefly stated, a suit was filed by the plaintiff -appellant being Civil Suit No. 166 of 1999 Gurupal Singh Dhillon v/s. Kumaon Jal Sansthan and Anr. praying for the cancellation of the assessment regarding water tax in respect of Plots No. 16/1 and 17/1 D 1, D 2, measuring 100 X 150' situate at Civil Lines, Rudrapur, District Udham Singh Nagar, which the plaintiff has purchased by way of sale deed dated 14.4.1966.