Mithan Lal, J. - (1.) These six second appeals filed by the Municipal Board, Shikohabad came up for hearing before a learned single Judge of this Court but after hearing the learned counsel for the appellant our brother thought that an important question of law with regard to the levy and realisation of circumstances and property tax had arisen in the case and consequently all the six appeals were referred to a larger Bench. It may also be pointed out that in the first paragraph of the order our learned brother thought that the important question related with respect to the meaning of the expression "ordinary resident" within the Municipal limits but later on he referred the entire appeals and not only one question.
(2.) It appears that six suits were filed in the court of Munsif, Shikohabad by the employees of the local educational institutions, rationing staff and civil court staff, Shikohabad. In one of the suits Sri Tejpal Singh who worked as a Munsif, Shikohabad was also a plaintiff and it appears from the judgment of the trial court that the suit was filed after his transfer from that place. The suits related to the recovery of circumstance and property tax with respect to the periods both before and subsequent to the constitution of Shikohabad as a municipal town. Shikohabad became a Municipal Board with effect from 1-8-1949 and in the suits which were filed some claims related to the erstwhile notified area and some related to the tax imposed by the Municipal Board of Shikohabad after its constitution.
(3.) All the plaintiffs were residing within the municipal limits of Shikohabad Municipality but their contention was that they were temporary residents and were not covered by the phrase used in the municipal law "ordinary residents." Since demand notices were served on some of the plaintiffs they brought the six suits with respect to the specific amount given in the plaint of each suit praying that a prohibitory injunction be issued against the defendant Municipal Board restraining it from recovering the tax in question from the plaintiffs.;