( 1 ) THIS appeal is by the Municipal Commissioners or Howrah against a decision of the lower appellate Court holding inter alia that the assessment of Holding No. 433/1, G. T. Koad for the period in question is void and illegal and decreeing the plaintiffs suit for such declaration and temporary injunction, restraining the appellant Municipality from realising taxes on the basis of the said impugned assessment.

( 2 ) THE suit was dismissed by the learned trial Judge but, on appeal, that decision was reversed and the plaintiffs suit was decreed, as aforesaid.

( 3 ) ON the materials before us, we are in agreement with the learned court of appeal below in regard to its conclusion that the impugned assessment was in contravention of Section 134 of the Calcutta Municipal Act, as applying to Howrah and, prima facie, therefore, apart from the question of the bar of res judicata, which we will discuss hereiubelow, the said assessment would have been void and illegal. The difficulty, however, of the respondent before us is by reason of the judgment of this Court, reported in Administrator Howrah Municipality v. M/s. Calcutta Electric Supply Corporation Ltd. , (1958)