SANKAR DAS BANERJEE Vs. RASH BEHARI MOKDAL
HIGH COURT OF CALCUTTA
Sankar Das Banerjee
Rash Behari Mokdal
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(1.) This appeal is directed against an appellate decree affirming the decree passed by a learned Munsif.
The suit, out of which this arises, was for declaration that the assessment of. union, rate, with education cess, made on the Plaintiff by the Defendant Panighata Union Board, for the year 1358 B.S., was illegal, ultra vires and without jurisdiction and for a permanent injunction restraining the Defendant from realising the same.
(2.) The Plaintiff Respondent's case was that although possessed of properties within the Union Board he did not reside within the said union nor did he own or occupy any building within the said union. He contended that he was, therefore, not liable to taxation under Section 37 of the Bengal Village Self-Government Act, 1919 (hereinafter referred to as the said Act).
(3.) The Defendant Union Board contested the case. It was contended that the Plaintiff had a Kutchery house within the territorial limits of Panighata Union Board and, therefore, the Union Board had jurisdiction to assess rates upon him. By way of demurrer the Defendant, inter alia, pleaded that the claim was barred by limitation, under Section 64(2) of the Act.;
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