MOHAMMAD ISHAQ Vs. MUNICIPAL BOARD

JUDGEMENT

(1.) This appeal arises out of a suit by the Municipal Board of Cawnpore against one Muhammad Ishaq for the recovery of a certain sum of money due on account of house-tax and water-tax for the period from the 1 October, 1917, to the 31st of March, 1928.

(2.) The suit was resisted on the ground that no tax which accrued due for a period more than six years before the institution of the suit was within the period of limitation. It was also contended that the defendant had gifted half of his house to his son and, therefore, was not liable to pay the whole amount of the tax claimed.

(3.) The Court of first instance found that the alleged gift by the defendant to his son had not been proved and this finding was not challenged in the lower Appellate Court, so I must take it that the alleged gift has not been proved.