RASIKLAL CHIMANLAL NAGRI Vs. UNION OF INDIA

JUDGEMENT

(1.) The present revision application is filed by the original plaintiffs against Union of India through the Post Master, General Post Office, Mirzapur Road, Ahmedabad, for the recovery of Rs. 1,870.50 being the amount of education cess plus the interest of Rs. 290.50 at the rate of 9% per annum. The aforesaid amount was claimed by the plaintiffs as the opponent Union of India showed its unwillingness and disowned its liability to pay full amount of education cess for the financial year April 1973 to March 1974 which comes to Rs. 1870.50.

(2.) For the recovery of the said amount, the Regular Civil Suit No. 2834 of 1975 was filed in the Small Cause Court at Ahmedabad on July 31, 1975.

(3.) The Union of India resisted the suit by its Writtent Statement at Exh. 11 and inter alia contended that though it has agreed by Exh. 27, registered Rent note dated 2-10-1968, to pay all Municipal taxes and other taxes, it is under no obligation to pay more than an amount equal to half the amount of education cess levied on the demised premises. It further contended that in view of the amendment in Sec. 19 of the Gujarat Education Cess Act, 1962, which came into force from April 1, 1970, it was not liable to pay more than half the amount of Education Cess. However, the trial Court has passed the decree for the full amount as claimed by the plaintiffs.