BISHNUPADA DEY Vs. CHAIRMAN OF THE MANIKTOLLA MUNICIPALITY

JUDGEMENT

(1.) The facts are as follows:--The petitioner is the owner of premises No. 123, Bagmari Road, and he was sued in the Small Cause Court at Sealdah by the Chairman of the Municipality of Manicktolla for the Municipal taxes of the holding in question. His contention is that he is not liable for the taxes for lighting and water but that the occupiers of the holding are liable. His case is that the holding has been leased out jointly to two persons, Kuch Behary Bag and Haripada Bag, and that under Section 279, Section 310 and Section 312 of the Municipal Act, they are liable for the lighting and water rates.

(2.) The Municipality contend that the petitioner has not proved that the holding is in the joint occupation of these two tenants.

(3.) They contend that it is for the petitioner to show that there are tenants in joint occupation of the whole holding.