Gajendragadkar, J. :- This appeal arises from a dispute between the Pratap Spinning, Weaving and Manufacturing Company; Limited, Amalner and the Borough Municipality of Amalner. The Pratap Spinning, Weaving and Manufacturing Company, Limited, had sued the Municipality in the Court of the Civil Judge, Senior Division, at Dhulia, for a declaration that the claim made by it on 3-11-1948, by its bill No. 3 and R. 3 (2) of its General Property Tax Rules on which the said bill was based were ultra vires, illegal and void and for an injunction restraining the Municipality from making any claim or demand on the strength of the said rule. The company had also claimed a refund of Rs. 18,931-11-0 which had been paid by the company under protest on 20-11-1948, in pursuance of the aforesaid bill. To the suit filed by the company the Borough Municipality of Amalner was impleaded as defendant 1 and the Province of Bombay defendant 2.

2. The plaintiff is a company registered under the Indian Companies Act and it owns and possesses lands and buildings for its factories at Amalner bearing City Survey Nos. 3264 to 3267. The Municipality in exercise of its powers to impose a general tax on l