SHEO PRASAD KANHAYA LAL Vs. MUNICIPAL BOARD BAHRAICH

JUDGEMENT

(1.) MESSRS. Sheo Prasad Kanhaiya Lal and Rameshwar Lal Bisheshwar Lal are two registered firms having their offices within the municipal limits of Bahraich and having a rice mill in the district of Bahraich outside municipal limits. Lalas Kanhaya Lal and Bisheshwar Lal are the managing partners of their respective firms.

(2.) THE Municipal Board of Bahraich imposed a circumstances and property tax amounting to Rs. 534 and Rs. 569/- on the two firms respectively for the year 1948 to 1949.

(3.) ON 23-3-1949 the firm of Sheo Prasad Kanhaiya Lal instituted suit No. 135 of 1949 in the court of the Munsif Bahraich against the Municipal Board of Bahraich and on 24-3-1949 Messrs. Rameshwar Lal Bisheshwar Lal instituted suit No. 137 of 1949 in the same court against the same defendant.