BAJAJ TEMPO LIMITEDAND JAY HIND INDUSTRIES PRIVATE LIMITED Vs. PIMPRI CHINCHWAD NEWTOWNSHIP MUNICIPAL COUNCIL

JUDGEMENT

(1.) These four appeals are by the plaintiffs challenging the judgments and decrees passed by the learned Third Joint Civil Judge, (Senior Division), Poona on 30th March, 1974 dismissing their suits. The learned trial Judge had heard all the four suits together and had disposed them of by separate but identical judgments. As the facts and points of law involved are common, the appeals are heard together and are being disposed of by this common judgment with the consent of the learned Counsel appearing on both sides.

(2.) The relevant facts are as under :--- Special Civil Suit No. 111 of 1971 and Civil Suit No. 240 of 1971 were filed M/s. Bajaj Tempo Limited having their registered office at Chinchwad, Poona-19 for a declaration that the assessment of house taxes made on their buildings for recovery of Rs. 42,750/- in respect of the years 1968-69, 1969-70 and 1970-71 by a bill dated 31st March, 1971 and for the year 1971-72 by a bill dated 20th August, 1971 respectively was illegal and void and for a permanent injunction restraining the Defendants-Respondents, Pimpri-Chinchwad New Township Municipal Council, Pimpri, Poona-19 from recovering these taxes. Likewise, Regular Civil Suit No. 540 of 1971 and Civil Suit No. 1103 of 1971 were filed by M/s. Jay Hind Industries Private Ltd., having their registered office at Chinchwad, Poona-19 against the same Pimpri-Chinchwad New Township Municipal Council, relating to the bills for recovery of taxes for the years 1966-67 to 1970-71 and for the year 1971-72 respectively, for identical prayers.

(3.) The appellants in all the four matters shall hereinafter be referred to as the plaintiffs and the respondents as the defendants.