R. S. Sarkaria, J. - (1.) This appeal, on certificate, is directed against a judgment and decree, dated February 19, 1965 of the High Court of Patna. It arises out of these facts.
(2.) At all material times, holding No. 594, Ward No. 3 in the area of the urban Municipality, Dhanbad, was owned by the appellant and respondents 2, 3, 4 and 5. On this holding a Cinema House known as "Ray Talkie" was constructed in March, 1948.
(3.) On March 31, 1948, the Commissioners of Dhanbad Municipality served a notice on the appellant and the respondents 2 to 5, under S. 115 (2) of the Bihar and Orissa Municipal Act, 1922 (here-in-after referred to as the Act) demanding a sum of Rs. 900/- as quarterly Municipal Tax.;