KAMALA VAHUJI MAHARAJ Vs. COLLECTOR OF BOMBAY

JUDGEMENT

(1.) On October 26, 1926, the Collector of Bombay addressed to the appellant a notification that the Government had been pleased to sanction, under Section 8 of the Bombay City Land Revenue Act of 1876, the assessment of certain property in Bombay belonging to her described as "Land at Bora Bazar Street, bearing N.S. [New Survey] No- 8841 and C.S. [Cadastral Survey] No. 1356." The notification indicated the scale on which the property had been assessed, and stated that the assessment would come into force from November 1, 1926, and would be guaranteed for ninety-nine years from that date.

(2.) Availing herself of the provisions of Section 14 of the Act of 1876, the appellant instituted a suit against the respondent, contesting the legality of the assessment. She prayed for a declaration " that there is a right on the part of the plaintiff in limitation of the right of Government to possess and hold her said land free from assessment and that the defendant has no right to levy any assessment." The learned Revenue Judge, on October 20, 1927, gave judgment for the plaintiff and granted her a declaration as craved. On August 2, 1933, the High Court of Judicature at Bombay reversed the decree of the Revenue Judge and dismissed the suit. Hence the present appeal.

(3.) The only question before their Lordships is whether the appellant is entitled to total exemption from assessment to land revenue in respect of the property mentioned. Section 8 of the statute of 1876 under which the assessment purports to be made reads as follows :