R.S.SARKARIA, J.

(1) THIS appeal, on certificate, is directed against ajudgment and decree, dated 19/02/1965, of the High court of Patna. It arises out of these facts

(2) AT all material times, holding No. 594, Ward No. 3 in the area of the urban Municipality, Dhanbad, was OWned by the appellant and respondents 2) 3, 4 and 5. On this holding, a Cinema House known as "R.ay Talkie" was constructed in March, 1948.

(3) ON 31/03/1948, the Commissioner of Dhanbad Municipality served a notice on the appellant and the respondents 2 to 5, under S. 1 15(2) of the Bihar and orissa Municipality Act, 1922 (hereinafter referred to as the Act) demanding a sum of Rs. 900.00 as quarterly Municipal Tax.

(4) THE appellant and respondents 2 to 5, applied for review of the assessment. Thereupon, the Review Committee reduced the Municipal Tax to Rs. 810.00 per quarter, i.e. Rs. 405.00 as holding tax and Rs. 405.00 as latrine tax.

(5) AGGRIEVED, the assessees instituted a Title Suit No. 17/144 of 1949 in the court of Munsif, Dhanbad, inter alia, praying for a declaration that the assessment was ultra vires and illegal inasmuch as it was not made under S. 98(2), but unde