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1. After hearing both the Counsel, both the second appeals are admitted. The question of law to be decided in these two appeals is formulated as follows:--

"Whether the Civil Court has jurisdiction to try these two suits?"

By consent of both the Counsel, both the appeals were taken up for final hearing. I have heard both the counsel appearing for both the parties.

2. The appellant in Second Appeal No. 525 of 1994 filed a suit against the respondents in Regular Civil Suit No. 661 of 1988 on the file of the learned Civil Judge, Junior Division, Barshi for a permanent injunction to restrain the defendants from recovering the tax from the plaintiff.