(1.) As against the judgement of reversal passed by the 1st appellate Court, the present appeal has been preferred by the tax payers which were the plaintiffs in the suit.
(2.) The suit was filed for permanent injunction restraining the defendants Tehsildar-cum-Assistant Collector Grade II, Bathinda and Municipality, Bathinda from collecting house tax under duress from the plaintiffs for the period from 1977-78 to 1984-85. The suit was decreed by the trial Court.
(3.) The defendants preferred appeal before the 1st appellate Court who accepted the appeal on the ground that the suit filed by the plaintiff yet again for the same claim made by them earlier in the previous suit which was dismissed as withdrawn simplicitor is barred by Order XXIII Rule 1(4) of the Code of Civil Procedure, 1908 (for short 'CPC').