LALIT KISHORE MITRA Vs. NATHU MANDAL

JUDGEMENT

(1.) This appeal is on behalf of the plaintiff who is a co-sharer landlord, his share being 8 annas. The pro-forma defendants are the remaining co-sharer landlords, but they have not appeared and taken part in the proceedings. The suit was for recovery of the plaintiff's share of the rent for the years 1337 and 1338 and for his share of the cesses for the years 1335 to 1338. The plaintiff avers that the total jama is Rs. 35-6-6 a year and the total cess payable by the tenants defendants is Rupees 11-6-9 per year, and he claims on the said basis. His claim was decreed in full by the Munsif, but on appeal the learned District Judge has reduced his claim for cesses. The appeal is therefore directed to that part of the judgment and decree of the learned District Judge which deals with the plaintiff's claim for cesses.

(2.) In the valuation roll the annual value of the lands in the defendants possession has been determined to be Rupees 200-6-0. Their tenancy is entered in form No. 3 given in appendix B of the Cess Act, and form prepared under Rule 96 of the Cess Manual, a rule which deals with the preparation of the valuation roll under Section 34 of the Act, that is to say, his tenancy was classed by the Collector for the purpose of assessment of cesses as a tenure. In the first column is entered the number of the khatian. The second, column is headed thus: Name and touzi number, or if rent free, number in Register 2 of rent free lands, or number In Register 3 of chaukidari chakran lands, with the names of zemindars, tenure holders and sub-tenure holders in the estate.

(3.) Under this heading is entered the name of Natabor and others, the defendants predecessors. In the third column the annual value (Rs. 200-6-0) is entered. In the fourth column which is headed amount of revenue payable to Government or chaukidari chakran assessment payable and rents payable to superior landlords on which deduction is to be made under Section 41 of the Act is entered, the rent Rs. 30-3-6, which was the rent payable by the defendants predecessors at the time of the preparation of the valuation roll to the plaintiff and his co-sharers. It is admitted the rent was subsequently enhanced and is now Rs. 35-6-6. There cannot be any doubt that the defendants predecessors had been assessed by the Collector on the basis that they were tenure holders and not cultivating ryots. The fourth column obviously mentions the amount on which deduction has to be made under the provisions of Section 41(2) Cess Act. The rate of road and public works cess being fixed at one anna per rupee of the annual value the plaintiff arrives at the figure Rs. 11-6-9 as the amount of cesses payable by the defendants in the following manner: