MERCANTILE BENEFIT CORPORATION REGD MADANAPALLE Vs. MADANAPALLE MUNICIPALITY MADANAPALLE CHILTOOR DISTRICT

JUDGEMENT

(1.) The two points that arise for determination in these three Second Appeals are:-

(2.) The suits giving rise to the above three Second Appeals were filed for a declaration that the partnership firms, the plaintiffs, are not liable to pay the profession tax levied by the defendant-Municipality and for an injunction restraining the defendant-Municipality from collecting the same.

(3.) The case of the plaintiffs in all the three suits giving rise to the above three Second Appeals is that they are doing money-lending business in Madanapalle Municipal limits and as such, they are not assessable to pay the profession tax by reason of rule 19 of the Taxation Rules made under the A.P. Municipalities Act, 1965, Schedule II and that the defendant has been trying to take oversive steps for collection of the same and that the suits are instituted for declaration that these plaintiffs are not assessable to profession tax and for a permanent injunction.