K. N. SETH, J.:- The Town Area Committee, Moth, filed a suit against the respondents for recovery of Rs. 23,677.50 which comprised of the balance of the contract money and interest thereon at six per cent. The case set up by the plaintiff was that since long the Town Area has been auctioning the right to realise weighing dues; that for the year 1962-63 the right to realise weighing dues in the Town Area was auctioned on 18-3-1962 in favour of the defendants who made the highest bid of Rs. 42,000/- the bid was accepted by the Town Area and was approved by the Collector, Jhansi; that the defendants started realising the weighing dues but did not execute any formal agreement; that they paid Rs. 21,500/- towards the contract; that the plaintiff had no obligation to help defendants in realisation of the dues but still it extended help and assistance from time to time; and that in spite of repeated demands the defendants failed to pay the balance due and hence the suit.

2. The defendants pleaded that the Town Area levied the weighing dues in 1933 and it was a tax imposed under the Market Bye-Laws. Since it was a tax it could not be validy imposed by means of a bye-law and could n