KRISHNA CHANDRA MAHARAJ Vs. BOHRA RAM PRASAD

JUDGEMENT

(1.) I have bad the advantage of reading my brother's judgment. The short question is whether, as between the several proprietors of a mahal, the contribution which has to be paid by one proprietor towards the land revenue assessed on the whole mahal is proportionate to the area of his share or whether it is a sum equal to the revenue payable in respect of that share. Stated in this form it appears but fair & equitable that the second alternative should be the rule. Assume, for example, a mahal owned by four proprietors. The share of each is equal in area, & the mahal consists of land of the same class for purposes of assessment to revenue. By virtue of Section 142, Land Revenue Act, the four proprietors are all jointly & severally liable for the payment to Govt. of the whole amount, but as between themselves they will each obviously contribute an equal amount. But now suppose that, although the area of each share remains the same, the land is of varying quality, or that an improvement been made on one share since the last settlement at the cost of the proprietor, or that the land of one share is wholly exempted from assessment under Section 58, or that it consists of land which, wholly or in part, is not assessed to revenue under Section 63 A. On what principle can it be contended that the contribution of each proprietor should still be proportionate to the area of his share? Only, it appears to me, on the ground that as all are jointly & severally liable each should pay an equal share; & that is not suggested.

(2.) Now, Section 144 of the Act provides that the lambardar, through whom the revenue has to be paid to Govt. shall, be remunerated by a fee to be paid by the other co-sharer based on a percentage of the revenue payable in respect, not of the mahal, but of their shares. That section provides. I think, the answer to the question, & in my opinion makes it sufficiently clear that the revenue payable in respect of a proprietor's share provides not only the basis for the fee which that proprietor has to pay to the lambardar but is the measure of his contribution to the revenue assessed on the mahal.

(3.) I agree with the order proposed by Agarwala, J. Agarwala, J.