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DHOBLEY
MUNICIPAL COMMITTEE, MALKAPUR – Appellant
Versus
AMRIT WAMAN DALAL – Respondent
Dhoble—The plaintiff non-applicant is a resident of Malkapur and carries on money lending and other business at that place. He has similar business also at Buldana. The Municipal Committee, Malkapur levies a professional tax on the inhabitants of the town at the rate of one per cent, on the income.
2. The plaintiff alleged that in his case the Committee took his total income from both his shops at Malkapur and at Buldana as the basis and thus wrongfully realized from him excessive amounts during the years 1914-15, 1915-16 and 1916-17. According to him his income from his business at Malkapur alone should have been assessed and thus the levy of the tax on his income from both his shops was ''unjust, illegal and unwarranted by law.'' His suit therefore was for the recovery of the excess sums realized from him.
3. The principal defence put forward in the lower Court and repeated here was that under S. 53 of the Berar Municipal Law, 1886, the suit was not cognizable by a Civil Court, In order to decide this question it is necessary to refer to another section of the Berar Municipal Law and it is S. 51. It reads as follows:
51(1). An appeal against the assessment or levy of any tax
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