TARAK GOVINDA CHOWDHURY Vs. INDU JYOTI MAJUMDAR

JUDGEMENT

(1.) The appellants who are three brothers instituted a suit against the Chairman and Commissioners of the Patna Municipality for, amongst others, a declaration that the assessment of a personal tax on them of Rs. 21 per quarter was illegal and ultra vires. The suit has been dismissed by both the Courts below. The appellants contend, in the first instance, that the imposition of a personal tax jointly against them is illegal as has been recently held to be so by this Court. We have considered the question whether we should allow the appellants to urge this contention now when it was not urged in any of the Courts below or even in their grounds of appeal to this Court. We think we shall not be justified in doing so.

(2.) They next urge that in assessing the tax the meaning of the expression "according to their circumstances and property within the municipality" appearing in Section 85 (a) has been misunderstood. Now the Subordinate Judge appears to have proceeded upon the following findings: 1. The zemindari properties of the plaintiffs let out in patna are situated outside the municipality. The income on this head is Rs. 5,487 odd a year. The rents from the patnidars are realized within the municipality at the house of the plaintiff. In 1328 the total realization amounted to Rs. 4,101 odd and in 1329, Rs. 18,921 odd. 2. In 1328 the plaintiffs received within the municipality. Rs. 1,293 on account of interest on G. P. Notes. Rs. 852 on account of dividends on shares in companies. Rs. 108 on account of interest from the Post Office Savings Bank. Rs. 7,624 on account of decrial and other dues. Rs. 303 on account of interest from deposit in the Pabna Savings Bank. Rs. 944 on account of fees of plaintiff 2 as managing Director of a Limited Company.

(3.) The total amount of patina rent payable to the plaintiffs for properties within the municipality is Rs. 642.