Civil courts lack jurisdiction to challenge tax assessments as per statutory provisions.

1. This second appeal has been preferred by the Antarim Zila Parishad, district Farrukhabad.

2. Bharat Cold Storage Private Ltd., the respondent to the appeal, was assessed by the appellant for the assessment year 1956-57 to a tax of Rs. 2,000 on the circumstances and property of the respondent. An appeal was preferred against the order of assessment to the District Magistrate of Farrukhabad which was not pressed and was dismissed on the 3rd of May, 1956. The contention raised by the respondent company before the assessing authority and the appellate authority was that during the period under consideration it suffered a loss to the time of Rs. 17,339 and, as such, if was not liable to be assessed to circumstances and property tax. That contention did not find favour with the assessing authority and has been reiterated in the suit filed by the respondent company against the appellant for an injunction restraining it from realising the amount of tax assessed.
2 - a. The suit was resisted by the appellant, inter alia, on the ground that the civil Court had no jurisdiction to entertain the suit in view of the provisions of S. 131 of the District Boards Act, 1922. That plea was repelled by the trial and the lower appellate Courts and the suit for injunction was decreed. Aggrieved by the judgment and decree of the learned Civil Judge, Farrukhabad, this appeal has been filed.

3. The only contention advanced on behalf of the appellant is that the suit was not cognizable by the civil Court. The relevant provisions of the U.P. District Boards Act, 1922 are contained iii S.108, S.114, S.115, S.128 and S.131. S.108 inter alia, empowers District Board to continue a tax already imposed on persons assessed according to their circumstances and property in accordance with S. 114. The relevant portion of the last mentioned section runs as below : -
"The power of a Board to impose a tax on circumstances and property shall be subject to the following conditions and restrictions, namely -
(a) the tax may be imposed on any person residing or carrying on business in the rural area, provided that such person has so resided or carried on business for a total period of at least six months in the year under assessment.
(b) no tax shall be imposed on any person whose total taxable income is less than Rs. 200 per annum."
S.115 provides for the framing of preliminary proposals. S.128 provides for the filing of an appeal against an assessment or any alteration in assessment of a tax on circumstances and property to the District Magistrate or such other officer as may be empowered by the State Government in this behalf. S.131 had better be quoted in extenso. It runs, as below : -
1. "No objection shall be taken to a valuation or assessment, nor shall the liability of a person to be assessed or taxed be questioned in any other manner or by any other authority than is provided under this Act or under the United Provinces Local Rates Act, 1940.
2. The order of the appellate authority confirming, setting aside or modifying an order in respect of valuation or assessment or liability to assessment or taxation shall be final, provided that it shall be lawful for the appellate authority, upon application or on his own motion, to review any order passed by hint in appeal by a further order passed within three months from the date of his original order."
It has been specifically provided in the last mentioned section that the liability of a person to be assessed or taxed is not to be questi