JUDGMENT

Kirty, J. - I agree with my learned brother that the appeal must be allowed and the suit dismissed as being barred by Section 16 of the U. P. Motor Vehicles Taxation Act.

2. The assessment of tax, demand for payment of tax assessed and payment of the same, even if made under protest, became final under Section 15 of the Act and could not be questioned by means of a suit because of the express bar contained in Section 16. There is nothing to show that the plaintiff had submitted the forms making the declarations therein contained under protest or without prejudice to its rights, if any, to raise an action in a civil court. The circular order dated 13-12-1952 may have directed or even demanded a particular course of action to be adopted by the plaintiff and others similarly placed and may have also contained a threat of penal action. But the threat, assuming that such threat was there, was neither so over powering nor so snapping as to make the plaintiff yield to the demand, as it were, at pistol point. It was not pleaded, much less proved, that the authorities appointed under the Motor Vehicles Act had acted malafide or maliciously or with any oblique motive to cause illegal