AGHA HAIDAR Vs. CITY BOARD

JUDGEMENT

(1.) -Defendants Nos. 9-12 namely, Mohammad Ayub and others were the owners of certain house property in Mussoorie. Certain shares of that house property were put up for sale in execution of a decree and were purchased by Defendants Nos. 1- 8 namely, Saiyed Agha Haidar and others, on the 15 May 1918.

(2.) The City Board of Mussoorie brought a suit in 1922 claiming water-tax and house-tax from the auction-purchasers (Defendants Nos. 1-8) in proportion to the shares which they had purchased, for the years 1918-1919, 1919-1920 and 1920- 1921. The tax was payable on the 15 September in each year.

(3.) The auction-purchasers contested the claim on the ground (among others) that although they purchased the shares in the house property in May 1918, they did not get possession over the houses until the 16 December 1920, nor did they realize any rent from the tenants during the period in suit. Their contention was that the taxes for the period in suit were recoverable from Defendants Nos. 9- 12, who had remained in possession of the houses until the 16 December 1920, and had collected all the rent from the tenants.