Judgment

SHINGHAL, J.:- These appeals by special leave arise out of a common judgment of the Rajasthan High Court dated Oct. 10, 1968, by which the suits which were filed by the present appellants were dismissed in pursuance of the earlier judgment of the same court dated Nov. 9. 1964, on the ground that they were governed by S. 179 (2) of the Rajasthan Town Municipalities Act, 1951, hereinafter referred to as the Act, and were barred by limitation.

2. The facts giving rise to the appeals were different in details, but they were examined in the High Court with reference to the common questions of law which arose in all of them and formed the basis of that Courts decision against the plaintiffs. We have heard these as companion appeals, and will decide them by a common judgment.

3. It is not necessary to give the detailed facts of all the cases as it will be enough to refer to the suit which was filed by M/s. Surajmal Banshidhar and the developments connected with it, in order to appreciate the controversy.

4. The plaintiff firm referred to above carried on business in "pakka arat" and exported goods of various kinds from Ganganagar. The Municipal Board of Ganganagar realised "export du