DESAI, C. J. : This appeal has been referred by my brothers Bishambhar Dayal and Seth to a larger bench because they felt that a certain decision of this Court requires reconsideration. It arises out of a suit brought by the respondents against the appellant for a declaration and injunction.

2. The allegations contained in the plaint wore us follows :-

The respondents are permanent residents of places outside the limits of the Town Area of Sirsaganj and are employed as teachers in Intermediate Colleges of Sirsaganj. They temporarily reside within the limits of the Town Area in Sirsaganj in connection with their employment; they do not own any property yielding income or carry on any trade or profession or earn any income within the limits of the Town Area. The Town Area Committee levies Circumstances and Property Tax under Section 14(1)(f) of the Town Areas Act. The two colleges are situated outside the limits of the Town Area. The respondents are not liable to be assessed to the Circumstances and Property Tax but the Committee has assessed tax on them for the assessment year 1954-55 (i.e. financial year 1954-55). The assessment of the tax is illegal and beyond the powers of