ISWAR GOPINATH DEB THAKUR Vs. KAMESWAR NATH

JUDGEMENT

(1.) This appeal is on behalf of the defendants and arises out of a suit for recovery of arrears of road cess for the years 1343 to 1350 B. S. and education cess for the last half year of 1317 B. S. together with the penalty provided for in Section 58 of the Cess Act.

(2.) The defence of the defendants was that neither the road cess nor the education cess is recoverable because notice under Section 51 of the Cess Act was not served according to law.

(3.) The trial Court dismissed the plaintiff's suit in so far as it concerned the claim for recovery of road cess inasmuch as the service of notice under Section 54 of the Cess Act was not proved. The claim for recovery of education cess was however decreed. The judgment does not give us any indication of the reasons which led the trial Court to decree this part of the claim. Against the decision of the trial Court, the plaintiff preferred an appeal in so far as the trial Court dismissed the claim for recovery of road cess. The defendants preferred a cross appeal. The appeal and the cross appeal were both dismissed by the lower appellate Court. The appeal was dismissed on the ground that notice under Section 54 of the Cess Act was not proved to have been served. The cross appeal was dismissed by the lower appellate Court on the ground that the liability to pay education cess was determined under Section 30 of the Bengal Primary Education Act (Act, VII(7) of 1930). The plaintiff has not preferred any appeal. The defendants have preferred this appeal challenging their liability to pay education cess as claimed in the plaint.