( 1 ) THIS is a defendants first appeal arising out of a suit for declaration and injunction. The appellant in this appeal is the District Board of Muzaffarnagar, The suit out of which the present appeal arises was filed on behalf of the Upper India Sugar Mills Limited Khatauli, district muzaffarnagar, as plaintiff. The plaintiff is limited concern carrying on the business of manufacturing sugar at Khatauli within the rural area of the district of Muzaffarnagar. It appears that the District Board Muzaffarnagar levies a tax on circumstances and properly of all persons residing or carrying on business within its rural area under the provisions of Sections 114 and H08 of the District Boards Act. By Notification No. 1509/ix-242, dated September 25, 1930, the Government have framed a rule authorising the imposition of a tax on circumstances and property by a District Board, provided that the total amount of this tax does not exceed a sum of Rs. 2,000/ -. Acting under the said rule, the District Board, Muzaffarnagar, assessed the plaintiff to a tax of rs. 2,000/- for the years 1942-43, 1943-44 and 1944-45. Rs. 2,000/ -. is the maximum amount of tax leviable under the said rule. T