NAGAR PALIKA PARISHAD JUNNORDEO Vs. ALTAF AHMED

JUDGEMENT

(1.) THIS appeal has been preferred by the Municipal Council, junnordeo aggrieved by judgment and decree dated 2-3-1995 in Civil Suit No. 26-A/88 passed by III rd Additional Judge to the Court of District Judge, chhindwara, decreeing suit filed by plaintiff Altaf Ahmed quashing the recovery of exhibition tax of Rs. 33,160/- for the period with effect from 1-1-79 to 18-11-84. The dues were as against Laxmi Narain Jaju, licencee, it could not have been recovered from the plaintiff, the owner of the building and a subsequent licencee, the property owned by the plaintiff has been exempted from attachment or sale in recovery of the aforesaid amount by the Trial Court.

(2.) IT is not in dispute that plaintiff Altaf Ahmed is the owner of the premises situated at Junnordeo, District Chhindwara. Earlier one Laxmi Narain jaju used to run Raaz Talkies w. e. f. 1-11-79 till 18-11-84.

(3.) A licence was issued by the Collector, Chhindwara to Shri Laxmi narain Jaju resident of Nagpur to run Raaz Talkies. Plaintiff Altaf Ahmed being owner used to realize the rent from tenant Laxmi Narain Jaju of the premises. After the licence of Laxmi Narain Jaju was cancelled by the Collector, with an intention to run the cinema hall the plaintiff Altaf Ahmed obtained a licence on 16-11-84 and started the "new Raaz Talkies" and did the said business till 15-3-85, thereafter exhibition of films was stopped. Defendant No. 2 raised demand of Rs. 33,160/- of exhibition tax for the period from 1-11-79 to 18-11-84, due against Laxmi Narain Jaju and wanted the recovery of the said amount from the plaintiff. Consequently suit was filed.