KANTI CHANDRA GHOSAL Vs. SUCHITRA SUNDARI DASSI

JUDGEMENT

(1.) In the suits out of which these appeals arise the plaintiff sought to recover arrears of rent in respect of two separate holdings which he had purchased under Section 55, Village Chaukidari Act (Act 6 of 1870). Various pleas were urged on behalf of the defendants, but the only points raised by the defence with which we are concerned in these appeals are (1) whether or not the plaintiff is entitled to recover the whole of the rent for 1341 B.S. or only for two kists for that year and (2) whether the defendants are entitled to a reduction of rent. With regard to the first of these points, it appears that the first Court allowed the plaintiff to recover rent for the whole of 1341 as claimed in the plaint. The lower Appellate Court held however that as the sale took place on 10 November 1934, that is in Agrahayan 1341 the plaintiff was only entitled to recover rent for two kists of that year. In support of his case with reference to this point the plaintiff relies upon the terms of the sale certificate granted to him which states that his purchase took effect from 16 Baisakh 1341 B.S. It is however contended on behalf of the defendants that, having regard to the clear provisions of the law, the date-mentioned in the sale certificate must be a clear error as the sale could not have taken effect until after the last day for payment of the assessment, which according to the defendants must be taken to have been the date mentioned for payment in the notice issued by the Collector under Section 55, Village Chaukidari Act.

(2.) Under Section 52 of Act 6 of 1870, it is provided that the assessment shall be a permanent yearly charge on the land and shall be payable to the collecting member of the panchayat yearly in advance on the first day of the year current in the village by the person for the time being entitled to recover the rents of such land from the occupier thereof. Section 54 provides that, when the assessment shall be in arrear for the space of fifteen days after it shall have become payable, the collecting member of the panchayat shall forward to the Collector of the District in which the land so assessed is situate notice of the amount of such arrear and the name of the person liable to pay such assessment in the form in Schedule D annexed to this Act. From these Sections, it would appear that the chaukidari assessment becomes an arrear corresponding to an "arrear" under Section 2 of the Revenue Sale Law if it is not paid on 1 of Baisakh in each year. A period of grace of fifteen days is allowed by Section 54 of the Act and, if the requisite payment is not made within the period of grace, the Collector may be asked to sell the land under Section 55 of the Act. This Section provides for the issue of a notification for sale under Section 6 of Act 11 of 1859, and then goes on to say that unless the arrears be paid within the time mentioned in such notification, the Collector shall sell such land according to the provisions of the Revenue Sale Law. It is therefore necessary in the notification for the Collector to mention a date within which the arrears should be paid. In this connexion, the last portion of Section 55 of the Act is important which provides that all provisions of the law for the time being in force with respect to the sale of such estates shall apply to the sale of such land, and every such sale shall have such and the same force and effect as if the same were a sale of an estate for arrears of its own revenue.

(3.) Having regard therefore to the provisions of this Section read in the light of the corresponding provisions of the Revenue Sale Law it would appear that the date to be mentioned by the Collector in the sale notification, which he is bound to publish under Section 55, must be taken to correspond with the latest day of payment to which reference is made in Section 3 of Act 11 of 1859. Section 28 of the latter Act provides that immediately upon a sale becoming final and conclusive the Collector or other officer shall give to the purchaser a certificate of title in the form prescribed in Schedule A annexed to this Act,