PARBATI DEI Vs. JNANRANJAN PATNAIK

JUDGEMENT

(1.) THIS is a revision under Section 25 of the Provincial Small Clause Courts Act presented by the Defendant against the order of the Small Cause Court Judge, Balasore, arising out of a suit brought by the Chairman of the Balasore Municipality for realisation of Rs. 28/5/ - as arrears of latrine and holding -taxes in respect of Holding No. 24 of the Balasore Municipality. Defendant Parbati Dei is the wife of one Kailash Chandra Rana. The claim is in respect of arrears for 12 quarters.

(2.) THE unchallenged findings of the Court below are worth being quoted here. The suit -holding is the ancestral property of Kailash Chandra Rana, the husband of Defendant -Petitioner. It has been found categorically that Kailash is the owner of the suit holding and that Kailash is principally liable. It is important to note that the Defendant has been sued on the basis that she is the occupier of the holding along with bel husband Kailash. The Court below has, however, decreed the Plaintiff's suit on the basis of the finding that Section 156 of the New Orissa Municipal Act is a bar to entertain the present civil suit.

(3.) THE Civil Revision, under the above circumstances succeeds as the taxation was without jurisdiction. The order of the S.C.C. Judge is set aside. The civil revision is allowed. The Petitioner will be entitled to costs throughout. Hearing fee of this civil revision is assessed at Rs. 50/ -(rupees fifty). Revision allowed.