JUDGMENT

K.N. Srivastava, J. - This is an appeal against the judgment and decree passed by the II Additional Civil Judge, Meerut, allowing an appeal against the judgment and decree passed by the Munsif Hawali, Meerut and dismissing the plaintiff's suit with costs.

2. The facts giving rise to this appeal are as follows:-

The plaintiffs reside within the limits of Town Area, Kharkhauda. The Town Area Committee issued a notice to the plaintiffs and demanded a certain sum as Tahbazari from them. The plaintiffs brought the suit for retraining the defendant Town Area Committee from realising the Tahbazari tax as it was illegal and the defendant Town Area Committee was not entitled to realise the same from the plaintiffs.

The Town Area Committee defended the suit and contended that the tax was lawfully imposed on the plaintiffs and under the bye-laws, the Town Area Committee was empowered to levy Tahbazari dues and to realise the same from the plaintiffs.

3. The learned Munsif held that the Tahbazari dues were not levied in accordance with law and restrained the defendant permanently from realising Tahbazari dues from the plaintiffs. On an appeal filed by the Town Area Committee, the learne