HOOGHLY CHINSURAH MUNICIPALITY Vs. NAPILAL GHOSE

JUDGEMENT

(1.) This second appeal is directed against the judgment and decree passed by the learned Additional District Judge, Hooghly in Title Appeal No. 262 of 1974, affirming the judgment and decree of dismissal passed by the learned Munsif 1st Court. Hooghly in Title Suit No. 203 of 1971.

(2.) The Executive Officer of Hooghly-Chinsurah Municipality as plaintiff filed the suit for realisation of arrear of taxes amounting to Rs. 615-75 p. and for a declaration of charge on the defaulting holding. Plaintiff's case in brief was that Rs. 84-37 p. had been assessed as a total tax for each quarter in respect of the disputed holding No. 26/20 Ward No. 14 Mahulla Goaltuli, Chinsurah and defendant No. 1, Nanilal Ghosh was liable to pay the tax for that holding. During the pendency of the suit, the defendant No. 2 came on record claiming interest in the holding by dint of purchase. Despite demands no payment of arrear taxes had been made by the defendants. The plaintiff accordingly filed the suit.

(3.) The defendants filed separate written statements denying all material allegations of the plaintiff. During trial real contest bad been made by defendant No. 2 who came up with legal objections and prayed for dismissal of the suit.