BALKISHEN DAS Vs. SIMPSON

JUDGEMENT

(1.) THE appellants, plaintiffs in the present suit, were, until September 5,1891, proprietors and in possession of a separate 5-annas share of the village of Shahzadpore Anderkilla, situate within the Collectorate of Mozufferpore.

(2.) DOWN to the year 1844, the jumma or annual revenue payable to the Government in respect of the said 5-annas share was Rs. 89 8a. 7p. In the beginning of 1884, the Board of Revenue sanctioned a reduction of the revenue annually payable to the extent of Rs. 6 9a. 10p., thus fixing the jumma for the future at Rs. 82 14a. 9p. instead of Rs. 89 8a. 7p.; and their decision to that effect was duly communicated to the Collector of Mozufferpore by a letter dated March 3, 1884. From that date until the year 1891 the owners for the time being of the 5-annas share continued to make yearly payments to the collector to account of the jumma.

(3.) THE result of the mistake was that, during a period of eight years, from 1884 to 1891, whilst the proprietors of the 5-annas share were duly credited in the books of the collector with the full amount of the payments annually made by them on account of revenue, they were wrongly debited in each year with Rs. 89 8a. 7p., being the amount of the jumma before its reduction. In consequence of that error in the debit side of the account, the books of the collector shewed a balance as due by the appellants, in March, 1891, being the end of the revenue year 1890-91, in respect of the revenue payable for the preceding year; whereas if the annual jumma had been charged at its reduced rate, in terms of the order of the Board of Revenue, the books would have shown a balance of Rs. 44 15a. 3p. at their credit.