DALBHUM TRADES AND INDUSTRIES Vs. COMMISSIONERS OF JUGSALAI

JUDGEMENT

(1.) This appeal has been filed by Messrs. Dhalbhum Trades and Industries Ltd., hereinafter called 'the Company' defendant No. 1 of Money Suit No. 11/4 of 1962/ 63, instituted by the Jugsalai Notified Area Committee, hereinafter called 'the Municipality'.

(2.) The Municipality filed the suit; for realisation of arrears of Municipal taxes in respect of a hat bearing holding No. 311. The total claim of the Municipality was Rs. 10,990.39 paise for the period from the second quarter; of the year 1955 -56 to the second quarter of the year 1961 -62. The claim of the Municipality included holding tax, latrine tax, water tax and light tax, besides interests.

(3.) The holding (market place) stood recorded in the Municipal Demand Register in the name of Raja Jagdish Chandra Deo Dhabal Deb, the proprietor of Dhalbhum estate. The Raja gave a lease of the said market place along with other hats to the Company under a registered deed of lease dated the 11th September, 1947 (Ext. A). The estate of the Raja vested in the State of Bihar under the Bihar Land Reforms Act with effect from the 12th November, 1951. The Company under two registered deeds dated the 14th September, 1953 and 22nd November, 1955 (Exts. B and B/1 respectively) authorised Shri Mahabir Singh, defendant No. 9, to collect tolls in the hats.