DISTRICT BOARD Vs. FORD AND MACDONALD LTD

JUDGEMENT

(1.) This is the defendant's second appeal against the appellate decree of Sri B.N. Chaudhri, Civil Judge, Mohanlalganj, Lucknow, dated 2nd November 1945.

(2.) It appears that the plaintiffs manufacture and sell bricks within the jurisdiction of the District Board, Lucknow. The District Board, Lucknow has made certain bye-laws regulating the manufacture of bricks tiles etc. and lime. The regulations provide for the places where such kilns shall be located. Bye-law No. 6 relates to the fees and is in the following terms :

(3.) In this appeal it has been once more urged that the District Board under the bye-laws had the authority not only to tax the manufacture but also the sale of the bricks and the Board, therefore, acted within the scope of its authority and that in any case by virtue of Section 131, District Boards Act the civil Court had no jurisdiction.