- (1.) THE Borough Municipality of Chalisgaon issued a bill for Rs. 1493-6-0 against the Challsgaon Shri Laxminarayan Mills Company, Limited for recovery of consolidated property tax. Instead of paying the amount, the Mills filed suit No. 308 of 1951 in the Court of the Civil Judge Junior Division. Chalisgaon for a declaration that the bill sent by the defendant to the plaintiff was not legal and for a declaration that the defendant Municipality had no right to recover the amount of the bill and for a permanent injunction restraining the defendant Municipality from recovering the amount of the bill. Alternatively, it was prayed that if it was held that the rules framed by the Municipality were legal, the plaintiff claimed a declaration that the Municipality had no right to levy such part ot the taxes as had been increased and for a permanent injunction restraining them from recovering such increased part of the taxes'.
(2.) THE defendant Municipality resisted the suit and contended inter alia that the suit for a declaration that the bill was illegal and for an injunction restraining the Municipality from re-covering the tax could not lie in view of the provisions of Section 56 of the Specific Belief Act.
(3.) THE learned Trial Judge raised a preliminary issue whether the suit filed in the form in which it was filed was maintainable, and he held that the suit was not maintainable and dismissed the plaintiff's suit. Against the decree dismissing the plaintiff's suit, the plaintiff preferred an appeal to the District Court. On appeal to the District Court, the learned District Judge held that the suit as filed was maintainable. The learned Judge accordingly reversed the decree passed by the trial Court and remanded the suit for disposal according to law on merits. Against the order of remand the Municipality has come to this Court in appeal from order.;