DEVI PRASAD Vs. MUNICIPAL BOARD

JUDGEMENT

(1.) This is a plaintiff's appeal and, as the parties had agreed that the case should be heard without preparation of a paper book, it has been listed out of turn.

(2.) The plaintiff filed a suit in the Court of the learned Civil Judge of Parrukhabad for an injunction to restrain the defendant Board from attaching certain properties belonging to him for realisation of Rs. 1,000 which had been levied as a circumstance and property tax under Section 128, Sub-section (1), Clause (ix), U.P. Municipalities Act (II

(2.) of 1916). The plaintiff's case was that he does not reside or carry on business within the limits of the Kanauj Municipality and the Municipal Board had, therefore, no right to assess him to this tax. The plaintiff further alleged -that the assessment beyond Rs. 50 was illegal and void. In defence, the Municipal Board asserted that the plaintiff did carry on business within the municipal limits and was liable, therefore, to pay the tax. The Board, further, alleged that the suit was barred by Rs. 164, 818 and 321, Municipalities Act. The Board claimed that they were entitled to charge the whole amount assessed, i.e., Rs. 1,000 in accordance with the details given in the notice of assessment and the claim could not be restricted to Rs. 50 only. Certain other pleas were also taken, but those pleas have not been urged before us and we need not, therefore, discuss them in this judgment. The trial Court held in favour of the Board that the plaintiff carried on business within the limits of the Kanauj Municipality and the Municipal Board was, therefore, entitled to assess him to circumstance and property tax. This finding has not been challenged by learned Counsel for the plaintiff appellant.