Kuber Nath Srivastava, J. - (1.) This is an appeal against the judgment and decree -passed by the II Addl. Civil Judge, Meerut, allowing an appeal against the judgment and decree passed by the Munsif Hawaii, Meerut and dismissing the plaintiffs' suit with costs. The facts giving rise to this appeal are as follows: The plaintiffs reside within the limits of Town Area, Kharkhauda. The Town Area Committee issued a notice to the plaintiffs and demanded a certain sum as Tahbazari from them. The plaintiffs brought the suit for restraining the defendant Town Area Committee from realising the Tahbazar tax as it was illegal and the defendant Town Area Committee was not entitled to realise the same from the plaintiffs. The Town Area Committee defended the suit and contended that the tax was lawfully imposed on the plaintiffs and under the bye -laws, the Town Area Committee was empowered to levy Tahbazari dues and to realise the same from the plaintiffs.
(2.) The learned Munsif held that the Tahbazari dues were not levied in accordance with law and restrained the defendant permanently from realising Tahbazari dues from the plaintiffs. On an appeal filed by the Town Area Committee, the learned Civil Judge held that the Town Area Committee had power to levy the Tahbazari dues and that it was levied in accordance with law and as such the plaintiffs were not entitled to the relief claimed. Being dissatisfied, the plaintiffs have filed this appeal.
(3.) The first point which was argued in this appeal was that the provisions of Ss. 15 -Aand 15 -B of the Town Areas Act (hereinafter referred to as 'the Act') were not complied with by the Town Area Committer and therefore the levying of this Tahbazari tax by the Town Area was illegal. S. 15 -A reads as below: - - * * * * * * (His Lordship then reproduced Ss. 15 -A and 15 -B of the Town Areas Act and proceeded on to observe: - -);