( 1 ) THIS is a reference under Section 113 of the Code of Civil Procedure made by the Judge of the court of Small Causes, Bareilly.

( 2 ) SRI Kundan Lal, who resides in the Civil Lines, Bareilly, was assessed to tax in the sum of Rs. 300 by the Municipal Board of Bareilly on two houses owned by him and situated in Ward No. 2, Bareilly. Demand was made for payment of this amount but Sri Kundan Lal refused to pay and a suit was filed against him in the Court of the Judge of Small Causes by the Municipal board for the recovery of the tax.

( 3 ) THE tax had been imposed a number of years earlier by the Municipal Board in exercise of its powers under Section 128 (1) of the U. P. Municipalities Act, 1916, which provides that "128 (1) Subject to any general rules or special orders of the State Government in this behalf, the taxes which a board may impose in the whole or any part of a municipality are (i) a tax on the annual value of buildings or lands or of both (ii) a tax on trades and callings carried on within the municipal limits and deriving special advantages from, or imposing special burdens on, municipal services; (iii) a tax on trades, callings and vocations includi