D.S. Mathur, J. - (1.) THIS a Second Appeal by Chaji Lal and others, Plaintiffs, against the decree of the Civil Judge of Azamgarh in appeal dismissing their suit for injunction to restrain the Defendant, the Town Area Committee of Phulpur, for realizing the circumstance and property tax imposed upon them for the year 1957 -58. For this year the circumstance and property tax was imposed not on the two partnership Firms, but on the partners. In the past the tax was imposed on the Firms and not on the partners. One partnership Firm consists of Plaintiffs Nos. 1 to 4 and the other of Plaintiffs Nos. 5 to 8. Under Section 14(f) of the UP Town Areas Act, circumstance and property tax can be imposed on a person residing or carrying on business within the limits of the Town Area. The imposition of the tax is subject to such limitations and restrictions as may be prescribed. The opening words of the section shall also make it clear that the I tax so imposed is subject to any general rules or special orders of the State Government in this behalf.
(2.) THE word "person" has not been defined in the UP Town Area Act, but it can include not only individuals but also a partnership Firm. Consequently, in the absence of any general rules or special orders of the State Government, or the limitations and restrictions, the circumstance and property tax can be imposed in the case of a partnership Firm, not only on the Firm but also the partners thereof. The Plaintiff have now filed a copy of Secret G.O. No. 6563/IX -23451 dated 10 -12 -1951 which can be treated as a special order of the State Government as contemplated by Section 14(f) of the UP Town Areas Act. It is true that certified copy of the G.O. was obtained by the Plaintiffs as late as on 28 -9 -1961, but in taxation matters the Courts can take a lenient view. The document does not appear to have been filed and utilized earlier under mistaken legal advice. This document is being brought on the record as additional evidence Under Order 41, Rule 27 Code of Civil Procedure. Being a certified copy it can be used in evidence without formal proof. An opportunity was given to the Respondent to file supplementary documentary evidence, but this has not been done. This G.O. can, therefore, be deemed to apply to the material period also.
(3.) PARA 3 of the G.O. governs the imposition of circumstance and property tax on a Firm and the partners thereof. The first sentence of this paragraph gives expression to the fact that there can be persons not residing within the limits of the Town Area, but carrying on business in a Firm's name. In such a case the Firm can be taxed and not the partners. There is no clear provision as to what shall happen if some of the partners reside within the jurisdiction of the Town Area. However, from the last sentence, as below, the intention of the State Government can be judged. When, however, an individual...is sought to be taxed, he or it cannot be treated as a separate person with respect to each firm.;