DISTRICT BOARD, ROHTAK Vs. MASTER JAMNA DAS

JUDGEMENT

(1.) By notification No. 458-LG-49/20921, dated the 9th April, 1949, the East Punjab Government in pursuance of the provisions of section 31(6) of the Punjab District Boards Act, 1883 , notified that the District Board of Rohtak had, with the sanction of the Governor of East Punjab, imposed the tax at the rates given in the Schedule on every person carrying on a trade, profession, calling or employment in the area subject to the authority of the Board.

(2.) Plaintiffs, who are teachers and clerks in the Shibba Mal Hindu High School, Sonepat, were required to pay different amounts by way of tax detailed in paragraph No. 2 of the plaint. Plaintiffs filed objections to the imposition of tax, but the same were rejected on the 15th of February, 1950.

(3.) On the 17th of January, 1951, the plaintiffs instituted Civil Suit No. 22 of 1951 for the grant of perpetual injunction restraining the District Board from realizing the tax from them on the allegations that the tax was illegal, void and ultra vires of the Board, that they did not carry on any trade, profession or calling and that Shibba Mal Hindu High School, in which plaintiffs were employed, was not in the area subject to the authority of the Board.