AIR 2016 SUPREME COURT 4477 ::2017 (1) ALJ 339 ::AIR 2017 SC (Civil) 400

Supreme Court Of India

(From : 2012 (2) ALJ 67.1)

Hon'ble Judge(s): Anil R. Dave, L. Nageswara Rao , JJ

Civil P.C. (5 of 1908) , S.102— U.P. Municipalities Act (2 of 1916) , S.143, S.160— Second appeal - Subject-matter of suit not only for recovery of money @page-SC4478but was also for a declaration and permanent injunction - Provisions of S. 102, cannot be invoked.2012 (2) ALJ 67.1, Reversed. For availing benefit of the provisions of Section 102 of the CPC, the subject-matter of the original suit should be only recovery of money and that too, not exceeding Rs. 25,000/-. If the subject-matter of the suit is anything other than recovery of money or something more than recovery of money, provisions of Section 102 of the CPC cannot be invoked. In the present case, the original suit was not only for recovery of money, but was also for a declaration and permanent injunction. Moreover, the issue with regard to location of the properties in question had to be decided. It was to be ascertained whether the properties were situated within the municipal limits of the Nagar Palika and if so, whether the appellant was entitled to levy tax thereon under the provisions of the U.P. Municipalities Act. If the properties were not within the municipal limits of the appellant Nagar Palika, the appellant could have been permanently restrained from recovering any tax under the Act in respect of the properties in question. Thus, several other issues were also to be de....