A.N. Varma, J. - (1.) This petition was filed challenging the validity of the levy of Circumstances and Property Tax by the respondent Town Area on the ground that the petitioners were not doing any business within local limits of the Town Area and hence not liable to pay Circumstances and Property Tax. A counter affidavit has been filed on behalf of the respondents in which it has been asserted that assailing the validity of this very tax the petitioner filed a civil suit No. 97 of 1975 which has already been dismissed and against the decree passed by the trial Court dismissing the suit the petitioner has also filed first appeal which is pending in this Court being First Appeal No. 177 of 1977. It is apparent that the first six petitioners are already agitating the dispute by means of a civil suit which is pending in appeal in this court. They cannot be permitted to avail two remedies simultaneously. The petition is, therefore, liable to be dismissed on (his very grounds. As regards the seventh petitioner, he is admittedly residing within the local limits of the Town Area and is consequently clearly liable to pay Circumstances and Property Tax.
(2.) For all these reasons, we find no merit in this petition and the same is dismissed. The interim orders are vacated. Petition dismissed.;