RAJA KAMAKSHYA NARAIN SINGH Vs. BHURAMULL

JUDGEMENT

(1.) This is an appeal by the plaintiff in a suit for recovery of royalty, cess and income-tax said to be payable by the defendants in respect of 246 bighaa 7 ch. of coal lands under two leases dated 3 October 1912 and 27 February 1922 held by the defendants under the plaintiff. The claim in respect of royalty was Rs. 3673-6-1 besides interest, for the period from September 1937 to July 1940. The claim in respect of cess was Rs. 4064, besides interest, for the period from 1917- 18 to 1983-89. The claim in respect of income-tax was Rs. 25,717-4-0, besides interest, for the period from 1917-18 to 1938-89.

(2.) The first lease dated 3 October 1912 was executed by the plaintiff's grandfather in respect of 200 bighas. The second lease dated 27 February 1922 was executed in respect of 46 bighas 7 ch. during the minority of the plaintiff by the Court of Wards which was in charge of his estate till 10 August 1937 when he attained majority. The plaintiff's case is that the defendants did not pay the royalties reserved in the leases from September 1937 to July I940,and that they did not pay cess and income, tax, according to the stipulation in the leases from 1917-18 to 1938-39. To save limitation, the plaintiff alleged that his estate was under the Court of Wards since his father's time till 10 August 1937 when the plaintiff attained majority, and, therefore, limitation should run from that date. The present suit was brought on 9 August 1940.

(3.) The defendants denied the claim of the plaintiff and pleaded limitation. They also pleaded that the suit was not maintainable as the claim was in respect of two seperate leases.