Prem Chand Jain, J. - (1.) FAQUIR Chand and others Plaintiffs filed a suit for permanent injunction restraining the Municipal Committee Sultanpur Lodhi Defendant from recovering the arrears of the professional tax on the allegation that the recovery of the amount in dispute had become time barred. The suit was contested by the Defendant. The learned Subordinate Judge 1st Class granted a decree for permanent injunction in favour of the Plaintiffs restraining the Defendant from recovering the amount of tax as the same was barred by limitation.
(2.) FEELING aggrieved from the judgment and decree dated 20th June, 1972, of the trial Court, the Municipal Committee Defendant preferred an appeal. The learned Senior Subordinate Judge exercising the enhanced appellate powers upset the finding of the trial Court on limitation and held that the Municipal Committee could recover the amount in dispute at any time and no question of limitation would raise. Dissatisfied from the judgment and decree of the learned Senior Subordinate Judge, Faqir Chand and others have filed the present Regular Second Appeal.
(3.) THE only question that needs determination in the present case is whether a right is created to realise certain categories of dues without any limitation of Time under Section 81 of the Punjab Municipal Act, 1911 (hereinafter referred to as the 'Act'), which reads as under: 81. Recovery of taxes etc. (1) Any arrears of any tax, water -rate (rent) fee or any other money claimable by a committee under this Act may be recovered on application to a Magistrate having jurisdiction within the limits of the municipality, or in any other place where the person from whom the money is claimable may for the time being be resident, by the distress and sale of any movable property within the limits of his jurisdiction belonging to such person. The costs of such proceedings shall be recoverable from the defaulter in the same manner as the said arrears. (2) An application made under Sub -section (1) shall be in writing and shall be signed by the president, a vice -president or the secretary of the committee, but it shall not be necessary to present it in person.;