(1.) This is an appeal from a judgment and decree of the High Court of Judicature at Bombay (N.J. Wadia and Sen JJ.) dated August 8, 1940, in a letters patent appeal, confirming a judgment and decree of a single Judge of that Court, Wassoodew J. dated April 11, 1938, in the exercise of appellate jurisdiction, whereby a decree of the District Judge, Ahmedabad, dated October 8, 1934, was set aside, and the respondent's suit was, for the main part, decreed. The decree of the District Judge had confirmed a decree of the 1 Class Sub-Judge of Ahmedabad, dated October 24, 19.33, under which the respondent's suit was dismissed.
(2.) On October 13, 1981, the respondent brought the present suit against the appellant praying for a declaration that the appellant was not entitled to recover from the respondent any assessment of certain land, of which the respondent was registered occupant, in excess of the amounts payable by him under agreements dated respectively July 25, 1900, February 18, 1915, a December, 21, 1924, for repayment of Rs. 606-7-0 illegally levied from him in the years 1928 to 1981 inclusive, and for other relief.
(3.) The Subordinate Judge and the District Judge held that the suit was barred Under Section 4(b) of the Bombay Revenue Jurisdiction Act (X of 1876), and that the three agreements were cancelled by an order of the Governor in Council dated April 11, 1930, levying assessment at the full standard rate on the entire holding of the respondent as from 1927-1928, and that the Governor in Council was competent to pass such an order under Section 211 of the Bombay Land Revenue Code, 1879 (Bombay Act V of 1879), hereinafter referred to as "the Code."