1. - This is a plaintiff's revision petition against the order of the Addl. District Judge. Deep dated August 5, 1983 by which he dismissed his appeal and confirmed the order passed by the Munsiff Kama by which the petitioners' application for temporary injunction under order 39 Rule 1 and 2 of the C. P. C. was dismissed.

2. The plaintiff instituted a suit in the court of Munsiff Kama, challenging the imposition of Vehicle Tax by the Gram Panchayat Chichorwari. The case set up by the Plaintiff is that he obtained a mining lease in village Seu where he excavates building stones. He transports the building stone, of his lease hold quarry to various places through Trucks Tractors and Trollies These Trucks, Trollies and Tractors hive to pass through the local limits of the defendant- Panchayat. The defendant-Panchayat issued a notice to the plaintiff on 16 10.92 whereby he was directed to ply Baheti Tax on Transportation of Minerals at the rate of Rs. 5/- per Truck, Rs. 2/ - per Trolly, Rs. 1/- per Buliack Cart and 0.10 paise per annum The plaintiff challenged this imposition of tax mainly on two grounds viz.-

1. No tax on Motor Vehicles could be imposed by the Panchayat as it h