JUDGMENT

Verma, J. - This is a petition in revision by the plaintiff against a decree of the learned Judge of the Court of Small Causes at Dehra Dun. The suit was for the recovery of a total sum of Rs. 547-6-0 alleged to be due from the defendant as tax on circumstances and property for a certain number of years. The defendant raised various pleas in defence, but we are concerned with only two of them, namely, (1) that the defendant "did not come within the purview of Section 114, Clause (a), District Boards Amendment Act," and (2) that, at any rate, a portion of the claim was barred by time. The learned Judge has dismissed the entire suit.

2. The learned Judge has held in favour of the plaintiff that the defendant assessee, residing as he does within the "rural areas" in question, is not entitled to say that he is outside the purview of Section 114(a), U.P. District Boards Act (10 of 1922). He has however dismissed the suit because, to put it briefly, in his opinion the tax is unjust and would operate harshly, so far, at any rate, as Government servants residing only for certain periods within the jurisdiction of the District Board in question are concerned. We are unable to agree w