In Brief
In this civil appeal, a municipality dismissed a second appeal on the ground that the monetary claim (Rs. 11,006.07) fell below the Rs. 25,000/- threshold prescribed by Section 102 of the Code of Civil Procedure, 1908. The Supreme Court held that Section 102 applies only to suits exclusively for recovery of money. Since the respondents' suit sought not only recovery of tax but also a declaration and permanent injunction restraining the municipality from levying tax (on the ground that the properties lay outside municipal limits), Section 102 could not be invoked. The Court set aside the dismissal and remitted the matter to the High Court for a fresh decision on the merits of the second appeal.
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