CUSTODIAN OF EVACUEE PROPERTY Vs. MUSLIM AHMED

JUDGEMENT

(1.) This is a regular second appeal filed by the Custodian of Evacuee Property in respect to the judgment in appeal dated 28th September, 1972 passed by the then Additional District Judge, Delhi whereby the appeal filed by the present appellant was allowed partly, but dismissed In respect to the claim on account of house tax allegedly payable in respect to the composite property which was the subject matter of the suit filed by the respondents for rendition of accounts against the present appellant.

(2.) There is a concurrent finding of the two Courts below that there is no evidence on record that any house tax dues had been paid in respect to the composite property by the Custodian of Evacuee Property. It was further held that since the property was composite property, and thus the liability to pay house tax was joint and several ; both of the Custodian of Evacuee Property on behalf of the evacuee owners, and also of the non-evacuee owners, who were plaintiffs in the suit, unless the Custodian (appellant herein) had proved actual payment of any dues on account of house tax, no claim could be made on that account from out of the amount, payable by the custodian to non-evacuee owners against the gross receipts of the composite properties. The trial Court while passing the final decree, had allowed, on consent 13 per cent of the gross realisation on account of administration charges. The first appellate Court by means of the impugned judgment further allowed 10 per cent on account of maintenance and normal repairs in terms of rule 26(2) of the Administration of Evacuee Property Rules.

(3.) In this regular second appeal, it is contended that there has been grave error In construing the provisions of Sections 120 and 122 of the Delhi Municipal Corporation Act, and it ought to have been held that the appellant was primarily liable to pay all taxes on the property in dispute, and the payments made by the appellant in that behalf ought to have been adjusted, and deducted from the amount held payable to the respondents, under the final decree, in the suit filed by them for rendition of accounts.