MALIK, CJ. :- These three second appeals can conveniently be decided by one judgment as the points raised in all the three cases are identical.

2. The respondents in these cases are owners of certain shops in the Municipal Area of Mau. These shops were built by the side of a Municipal drain which was 2 feet 4 inches wide and 6 feet and 4 inches deep. It was dangerous for the customers coming to the shops to pass over the drain and the shop-keepers, therefore, put stone slabs on the drain to cover it up and make a passage to their shops. The appellants issued notices to the shop-keepers claiming a tax on what they called "a projection". When the appellants threatened the shop-keepers that they would realise the amount by the issue of distress warrants, the shop-keepers filed three test suits out of which these three appeals have arisen claiming an injunction against the appellants on the ground that the levy of the tax was entirely illegal and beyond the competence of the appellant Board.

The suits were dismissed by the trial Court on the ground that they were barred by S. 164, U.P. Municipalities Act. On all other points the finding was in the plaintiffs favour. On appeals b