AZIMULLA Vs. SURAJ KUMAR SINGH

JUDGEMENT

(1.) This is a second appeal against the Municipal Board of Azamgarh.

(2.) The plaintiffs came to Court on the allegation that the imposition of enhanced octroi duty on heads of cattle by the Municipal Board was illegal and that the same had been wrongly collected from them. The plaintiffs prayed for an injunction restraining the Board from realising the enhanced octroi duty and asked for a decree for refund of the amount wrongly collected from them.

(3.) The plaintiffs' case was that the enhancement of the octroi duty amounted to imposition of a tax by the Board, but that the enhancement had not been effected in accordance with the Provisions of the U. P. Municipalities Act of 1916 (hereinafter to be referred to as 'the Act') and that, therefore, they were not liable to pay the octroi duty at the enhanced rate. Principally, the contention of the plaintiffs was that there had been no proper publication of the proposal to enhance the octroi duty in accordance with the provisions of Section 131 of the Act read with Section 94 thereof. It was also the plaintiffs' case that there was a failure on the part of the Board to pass a special resolution directing imposition of the tax under Section 134(2) of the Act and that, therefore, the notification relating to imposition of the tax made Under the provisions of Section 135 of the Act in the official Gazette was illegal. For these reasons, it was the plaintiffs' case that there was no liability on the plaintiffs to be assessed for the payment of the enhanced octroi duty in respect of their cattle.