MUNICIPAL COMMITTEE DHAMANGAON Vs. HIRABAI

JUDGEMENT

(1.) These four appeals arise out of four suits filed for the recovery of certain amounts by way of refund of tax alleged to have been illegally recovered by the Municipal Committee, Dhaman-gaon. The two First Appeals are from decrees passed by the learned Second Additional District Judge, Amravati in Civil Suits Nos. 17-A of 1952 and 18-A of 1952 respectively. The other two Second Appeals arise out of two suits filed in the Court of Civil Judge (Junior Division), Chandur, being suits Nos. 100-B of 1956 and 70-B of 1957 respectively. All the suits were substantially decreed by the trial Courts. From the suits decreed by the learned Civil Judge, Junior Division, Chandur, appeals were filed to the District Court, the appeals being Nos. 44-B and 45-B of 1959. The learned District Judge reversed the two decrees passed by the trial Court and dismissed the suits. From that order the two Second Appeals have been filed in this Court.

(2.) All these appeals were heard together as the more important points involved were common to all the appeals. The principal point is about limitation and the question for determination is whether under the provisions of Section 48 of ths Central Provinces and Berar Municipalities Act, 1922, which provides for a notice of two months and a limitation of six months from the date of accrual of the cause of action, all these suits are barred. If not so barred, the next questions would be whether in view of the particular pleadings made in the various suits, the suits will not be barred by the relevant provisions of the Limitation Act. Incidentally it was also argued for the Municipal Committee that the suits did not He in view of the provisions of Sections 83, 84 and 85 of the C. P. and Berar Municipalities Act, 1922.

(3.) A few facts are necessary to be stated to understand the principal issues involved in. the case. The Municipal Committee, Dhaniangaon, which is the defendant in all these suits, was prior to 1940 a Notified Area Committee. In exercise of the powers conferred by clause (a) of Sub-section (1) of Section 241 of the C. P. and Berar Municipalities Act, 1922, on 22nd December 1936, the Local Government imposed a tax under Clause (b) of Sub-section (1) of Section 66 of that Act on persons carrying the trade of ginning and pressing cotton by means of steam or mechanical process within its limits. The tax was one anna for each boza of 392 lbs. ginned and one anna for each bale of 392 lbs pressed.