RAM RANBIJAYA PRASAD SINGH Vs. STATE OF BIHAR

JUDGEMENT

(1.) This appeal by the plaintiff is directed against a decree of the Additional Subordinate Judge, Arrah, dismissing Title suit No. 27/3 of 1938-43.

(2.) The appellant is the proprietor of three estates, Umarpur Diara, tauzi No. 1455, Sarwanpur, tauzi No. 14229, and Belsipah, tauzi No. 14230, borne on the revenue roll of the district of Shababad. Since a long time there were disputes occurring between the Babus of Narhi, now represented by the defendants second party, and the proprietors of the Damraon Raj, the predecessors-in-interest of the appellant. Finally, in 1907 an agreement was arrived at through the intervention of the local Government officers, by which the Narhi Babus agreed to pay Rs. 10,000, as rent to the Dumraon Raj as tenants of lands lying in villages Rai Kishunpatti, Sarwanpur, Palia, Belsipah, Kulharia, and Sahpur, the amount to be realised by the Collector of Shahabad and to be paid by him to the proprietor of Dumraon Raj. The agreement was confirmed by a subsequent proprietor, Kesho Prasad Singh Bahadur, with certain modifications and is still in force. In the year 1932, in the course of revaluation proceedings under the Cess Act, 1880 (Bengal Act IX [9] of 1880), cess was assessed on tauzi No. 1455 on an asset value of Rs. 76,428-16-0, which included the sum of Rs. 10,000 payable as rent by the Narbi Babus.

(3.) The present suit was brought by the appellant challenging the assessment as ultra vires on the grounds ; (i) that the villages in respect of which the rent of Rupees 10,000 is payable do not lie wholly in tauzi No. 1455, but are distributed among the three tauzis of which the appellant is the proprietor, and (2) that cess was not assessed on the Narbi Babus and seeking to recover with interest an amount of Rs. 21,664-15-0 realised by the Government from the appellant on account of the cess demand for tauzi No. 1455 for the period June 1932 to January 1936. Among other reliefs, the appellant asked: