SIR KAMESHWAR SINGH Vs. JANKI RAMAN

JUDGEMENT

(1.) These appeals arise out of four suits to recover cess from 1845 to 1347 and for rent and cess for the year 1348. The question for determination by this Court is at what rate cess is payable by the defendants in each case. The defendants are at present tenants of four different holdings which are situated in village Gandhari and Lalbandi tauzi No. 6424. These four holdings came into existence sometime in the year 1346, but before that year they were parts of one iholding of 155 bighas 12 kathas for which Rs. 115-9-0 was payable as jama and Rs. 7-3-6 was payable as cess. The original holding was entered in the record of rights as a "sharah moiyan holding," that is to say, a holding at a fixed rate of rent and was recorded to be in the possession of a single raiyat. In the course of the re-valuation of the estate, the holding was valued as a tenure and its value was fixed at Rs. 1629-15- 0.

(2.) Upon this value, the. cess payable for the entire land comprising the present four holdings would be Rs. ioi-14-O and the case of the plaintiff landlord is that he is entitled to recover cess at this rate for the year 1848. As to the other year for which the suit has been brought the position is this: In certain previous suits the plaintiff has already recovered cess treating these four holdings as separate holdings and not as one tenure. He has now brought the present suits to recover the difference between the full cess which is payable according to him and the amount already realised by him.

(3.) Thus the main question which arises in these suits is whether cess is payable in respect of the lands of these four holdings under Clause (2) of Section 41, or under Clause (3). Clause (2) fixes the rate at which cess is payable by the holder of a tenure whereas Clause (3) fixes the rate at which cess is payable by a cultivating raiyat. The plaintiff's case is that inasmuch as the lands constituting the four holdings have been valued as a tenure therefore cess is payable at the rate fixed as in the case of a tenure, that is to say, it is payable at the rate of one anna in the rupee.