JAGANNATH DAS Vs. JAMESHPUR NOTIFIED AREA

JUDGEMENT

(1.) This appeal arises out of a suit for recovery of licence fee with respect to the years 1961-62 to 1963-64. According to the case of the plaintiff, namely, the Jamshedpur Notified Area Committee, as made out in the plaint, the defendant is running a trade and business of coke (coal) from his coke depot in Bhalubasa coke depot within the local limits of Jamshedpur Notified Area Committee and is liable to pay licence fee at the rate of 1 per cent on the average value of coke stored per year. It was further alleged that the defendant withheld payment of the licence fee for the aforesaid years. In paragraph 7 of the plaint, the total value of the coke stocked by the defendant during each of the years in suit, that is, 1961-62 to 1963-64, has been specified and the plaintiff has claimed Rs. 437.00, Rs. 331.00 and Rs. 334.00 respectively for three years, that is, a total amount of Rs. 1102.00on account of licence fee at the rate of 1 per cent on the total value of the coke stocked during these years.

(2.) The defence, inter alia, was that the defendant was not liable to pay any license fee whatsoever as he is carrying on business in coke and not coal and licence fee is payable for the stock of coal and not coke. His further case was that the plaintiff's claim for licence fee at the rate of 1 per cent on the total quantity of coke stored during each financial year is illegal. Pleas regarding non-maintainability of the suit etc. were also taken.

(3.) The trial Court came, to the finding that "coke" is synonymous with "coal" and, as such, the defendant's contention about non-liability to pay licence fee on the ground that he was carrying on business in coke and not coal was rejected. The plea regarding non-maintainability of the suit was also rejected. But the objection taken in the written statement on the point as to the plaintiff being not entitled to realise licence fee at the rate of 1 per cent on the total value of the coke stocked during the years was not considered. On the findings above, the suit was decreed by the trial court.