CORPORATION OF CALCUTTA Vs. FOOLCOOMARI DASI

JUDGEMENT

(1.) The plaintiff Corporation claims the sum of Rs. 394-14 on account of the consolidated rate payable in respect of land and buildings in premises No. 16-1, London Street, Calcutta. Further they claim a declaration of first charge on the premises for that sum with costs and interest, and a decree under Order XXXIV, Rule 4 of the Civil P. C. in Form 5-A in Appendix D to the First Schedule.

(2.) The sum claimed represents arrears of the occupiers share of the rate payable in respect of these premises, and the defendant contends that the Corporation cannot obtain a declaration of first charge on the premises in respect of the occupier's share, because by so doing they would be levying the entire consolidated rate upon the owner of the premises: whereas the scheme of the Calcutta Municipal Act, 1923. is to divide the incidence of the rate between the owner and the occupier.

(3.) Section 205 of the Act provides that the consolidated rate due from any person in respect of any land or building shall subject to the prior payment of the land revenue (if any) due to the Government thereupon, be a first charge upon the said land or building and upon the movable property (if any) found within or upon such land or building and belonging to the said person.