Ramaswami, J.

1. The plaintiff brought the suit for a declaration that the assessment of tax made by the defendant, that is, the Buxar Municipal Commissioners with respect to his rise and oil mills was illegal and ultra vires. The plaintiff also asked for a permanent injunction restraining the defendant from realising the tax. The plaintiff alleged that the oil mill and the rice mill were situated outside the municipal limits and for that reason the defendant could not legally assess him to personal or latrine tax. The defendant resisted the suit on the grounds that the tax was validly assessed and the suit was barred under Sec.377, Municipal Act. Both the lower Courts have rejected the defence case and decreed the suit of the plaintiff.

2. On behalf of the defendant, who has preferred this appeal, it was maintained in the first place that the lower Courts ought to have found on the evidence that the mills in question were situated in Ward No. 7, Buxar Municipality. For the appellant reference was made to the Government notification, EX. E, in which the boundaries of Ward No. 7, are specified. It should be observed that the notification is under Sec.18 (2) Bibar and Orissa