DISTRICT BOARD OF FARRUKHABAD Vs. PRAG DUTT

JUDGEMENT

(1.) This second appeal has been filed by the defendant, the District Board of Farrukhabad. The plaintiffs filed a suit for an injunction restraining the defendant from realising a tax which was assessed on the plaintiffs by the defendant as the circumstances and property tax for 1944.1945. The plaintiffs alleged that they did not do any business within the area under the management of the District Board and were therefore not liable to pay the tax.

(2.) The defence was that the plaintiffs resided and also carried on business within the limits of the District Board and the Board had assess, ed the plaintiffs on only such income as was made by the plaintiffs within those limits. It was further pleaded that the suit was barred by Section 131, District Boards Act.

(3.) The learned Munsif came to the conclusion that except the plaintiff Bansidhar, who resided in Benares, all the other plaintiffs resided in Makrandnagar and their house in Kanauj was used for the purpose of their business. It may be mentioned that the plaintiffs are brothers and are members of a joint Hindu family. The learned Munsif recorded a finding that the plaintiffs resided within the limits of the District Board and were, as such, liable to its jurisdiction for purposes of assessment. The learned Munsif held that the suit was barred by Rule 131, District Boards Act. As a result of the two findings mentioned above he dismissed the suit with costs.