Pandalai, J.

1. The defendant, the Municipal Council of Tuticorin, is the appellant. The respondent, the firm of Messrs. Ralli Bros., brought this suit for the recovery of six payments of Rs. 110 each made to the appellant on account of half yearly profession tax for the six half years ending 31st March 1936, as demanded by the appellant, on the ground that according to the District Municipalities Act, the respondent firm was not liable to the demand. The appellants defences were that the respondent is liable to the demand and that at any rate the first five out of the six payments were voluntary and could not be recovered back. On the liability of the respondent to the profession tax the District Munsif held that the respondent was liable under Section 93, District Municipalities Act, 1920, read with Rule 18, Schedule 4 thereto.

2. On the second, as to the character of the payments he held that they were not voluntary. Therefore he dismissed the suit. The respondent appealed to the learned Subordinate Judge of Tuticorin who held on the first point that the respondent is not liable to the profession tax sued for but did not deal with the second point at all, that is, the natu