CANTONMENT AUTHORITY Vs. BIMALANAND GOSWAMI

JUDGEMENT

(1.) This appeal involves the interpretation of Section 60(1) of the Cantonments Act, 1924 (Act II of 1924), hereinafter mentioned as the "Act".

(2.) The sole question of law for determination in the present appeal is : Is the tax, imposed under Section 60(1) of the Act, by the Canton, merit Board, hereinafter referred to as the "Board", constituted under Chapter III of the Act, ultra vires?

(3.) The plaintiffs-respondents brought a suit under Order 1, Rule 8 of the Cole of Civil Procedure for a declaration that the tax imposed by the Cantonment Board, of Ramgarh was ultra vires, and, therefore, the defendant-Board was not entitled to realise the tax in respect of any area notified in the Cantonment Board, and, as such, from the plaintiffs. The leraned Additional Munsif, Hazaribagh, who heard the suit, in the first instance, held that the provisions of Sections 60 to 63 had been complied with and therefore, the tax imposed by the Board was valid, and, the assessment list was properly prepared, and, the plaintiffs' suit was barred under Section 273(3) of the Act. On these findings, he dismissed the plaintiffs' suit.