(1.) The question that arises on this appeal is whether the mortgagee is entitled to add to the mortgage money the amount paid by him by way of assessment.
(2.) Now it is clear that apart from special stipulation a mortgagee is under no liability to pay assessment as between himself and his mortgagor; and if he does pay it for the purpose of preserving his security, then he is ordinarily entitled to add that amount to his mortgage money, and to require that he should be paid it before he can be redeemed.
(3.) Here however we have a specific provision in the mortgage deed which casts on the mortgagee a certain liability with respect to assessment. It is there stipulated that the mortgagee should pay directly to the Government every year the Government dues for assessment that is Rs. 43-5-4, and Local Fund Rs. 2-11- 4, in all Rs. 46-0-8.