VISHNU Vs. SECY. OF STATE

JUDGEMENT

(1.) 1. This application for revision arises out of a suit brought by the plaintiff-applicant in the Small Cause Court, Akola, to recover Rs. 2 from the Secy. of State for India, the defendant-non-applicant, alleged to have been illegally recovered from him by the Tahsildar of Akola on 11th May 1927, in respect of Mahar Jaglia cess for the year 1926-1927.

(2.) THE principal ground on which the right of suit was founded is contained in para. 1 of the plaint wherein it is stated that the assessment was ultra vires because no notice, as required to be given under the rules regulating the assessment and collection of cesses, was given to the plaintiff. These rules are framed by the Local Government under Section 160 (3), Berar Land Revenue Code, and published as Notification No. 1448-738-12, dated 17th May 1923. Rules 4 and 5 may usefully be reproduced below: (4) Between October 1st and November 30th, the Tahaildar with the assistance of the village officers will decide whether the persons entered in the register are liable to be assessed and in which class each person falls. (5) On completion of the assessment of each village the register shall be forwarded to the tahsil and a copy shall be posted in the chaudi accompanied by a notice informing assessees that an appeal may be presented to the Sub-Divisional Officer under the Barar Land Revenue Code not later than 45 days after the date on which the register was posted.

(3.) FURTHER oral pleadings were recorded by the lower Court, an idea of which could be gathered from the following issues: (1) Is there a Chaudi Alanda? (2) Was a copy of the assessment register posted to the Chaudi? (3) Was the assessment ultra vires as not being made before 30th November? (4) Is the suit barred under Sections 171 and 175, Berar Revenue Code?