BECHU RAM Vs. CHAIRMAN OF CHAPRA MUNICIPALITY

JUDGEMENT

(1.) This appeal involves a question under the Bengal Municipal Act, 1884, with, reference to the levy of latrine tax.

(2.) The plaintiff s holding No. 173 has been assessed with Rs. 41-4-0 on the annual value of that holding including the upper storey, which is his dwelling house, and the eight shops in the verandah of the ground floor of which none are occupied by the plaintiff himself. His complaint is that the latrine tax is payable in respect of the dwelling house only.

(3.) It has been found that none of the shopkeepers pay latrine tax within the Municipality in question for their separate dwelling houses. The plaintiff s dwelling house has a privy attached to it.