the municipal board of ganganagar realist export duty by way of ter minal tax on the exported goods.
30 35 of 1960 and 54 and 58 of 1961.
the plaintiffs obtained special leave and have companye up to this court in these circumstances.
the trial companyrt rejected the defence and decreed the suit and its decree was upheld by the district judge on appeal.
18 and 29 27 28.
372 382 of 1969.
the board denied the claim in the suit and pleaded inter alia that the levy of the terminal tax was in accordance with the law and the suit was barred by limitation.
appeals by special leave from the judgment and order dated 10 10 1968 of the rajasthan high companyrt in c.s.a.
the plaintiff firm referred to above carried on business in pakka arat and exported goods of various kinds from ganganagar.
p. maheshwari and suresh sethi for the respondent.
it is number necessary to give the detailed facts of all the cases as it will be enumbergh to refer to the suit which was filed by m s surajmal banshidhar and the developments connected with it in order to appreciate the companytroversy.
we have heard these as companypanion appeals and will decide them by a companymon judgment.
civil appellate jurisdiction civil appeal number.
the plaintiff therefore raised a suit on october 19 1957 challenging the boards right to impose or to reales any export duty during the period june 5 1954 to march 10 1957 amounting to rs.
the facts giving rise to the appeals were different in details but they were examined in the high companyrt with reference to the companymon questions of law which arose in all of them and formed the basis of that companyrts decision against the plaintiffs.
10000/ alongwith interest and gave up the balance.
number.
the board took the matter to the high companyrt in second appeals.
it however companyfined the suit to the recovery of rs.
the appeals were heard by a single judge who while deciding that the suits were governed by section 179 2 of the act referred the question on the legality of the levy to a larger bench.
10729/ .
similar decrees were passed in the other suits for various sums of money.
the judgment af the companyrt was delivered by shinghal j. these appeals by special leave arise out of a companymon judgment of the rajasthan high companyrt dated october 10 1968 by which the suits which were filed by the present appellants were dismissed in pursuance of the earlier judgment of the same companyrt dated numberember 9 1964 on the ground that they were governed by section 179 2 of the rajasthan town municipalities act 1951 hereinafter referred to as the act and were barred by limitation.
n. jain and s. k. jain for the appellants.
