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 learned Civil Judge held that the Town Area Committee had power to levy the Tahbazari does and that it was levied in accordance with law and as such the plaintiffs were not entitled to the relief claimed. Being dissatisfied, the plaintiffs have filed this appeal.

4. The first point which was argued in this appeal was that the provisions of Secs. 15-A and 15-B of the Town Areas Act (hereinafter referred to as `the Act') were not complied with by the Town Area Committee and therefore the levying of this Tahbazari tax by the Town Area was illegal.

"15-A. Preliminary proposals for taxes-

(1) Subject to any rule made in the behalf by the State Government, the Committee, established for any town area, shall, by resolution, frame proposals specifying-

(a) the tax, being one of the taxes described in Section 14, which it desires to impose;

(b) the amount or rate leviable from any person or class of persons liable or to be made liable for the tax except where and in so far as any such amount or rate has not already been provided for in Sec. 14;

(c) Any other matter which the State Government may by rule require to be specified.

(2) The committee shall also prepare a draft of the rules which it desire, the State Government to make in respect of the matter referred to in Sec. 39.

(3) The Committee shall, thereafter, publish in the manner prescribed, the proposal framed under sub-sec. (1) and the draft rules framed under sub-section (2).

(4) Any inhabitant of the Town Area may, in the prescribed manner, file an objection in writing on such proposal and the Committee shall take into consideration the objections so filed and finally settle its proposals.

(5) The proposals so settled along with the draft rules shall be submitted to the prescribed authority or if none is appointed to the District Magistrate."

Section 15-B reads as below :-

"15-B. Imposition of tax- (1) The prescribed authority or if none is appointed the District Magistrate may either reject the proposals or sanction them whether with or without modifications.

(2) Where the proposals are sanctioned with or without modification by the prescribed authority or if none is appointed the District Magistrate, shall forward a copy of the draft rules on the subject to the State Government.

(3) After the rules have been framed by the State Government, a copy, thereof shall be forwarded to the prescribed authority or if none is appointed to the District Magistrate and the Committee, and then the Committee shall as soon as may be, by a resolution direct the imposition of the tax with effect from the date to be specified and forward a copy of the resolution to the prescribed authority or if none is appointed the District Magistrate, who shall notify in the same manner prescribed."

5. A perusal of the aforesaid section, therefore