KAMESHWAR PERSHAD Vs. CHAIRMAN OF THE BHABUA MUNICIPALITY
LAWS(PVC)-1900-6-33
PRIVY COUNCIL
Decided on June 06,1900

KAMESHWAR PERSHAD Appellant
VERSUS
CHAIRMAN OF THE BHABUA MUNICIPALITY Respondents

JUDGEMENT

Ghose, J - (1.) The suit out of which this appeal arises was the outcome of an assessment made by the Municipal Commissioners of the Bhabua Municipality in the district of Shahabad, under Clause (a) of Section 85 of the Bengal Municipal Act III of 1884 as amended by Act IV (B.C.) of 1894. The object of the suit was to have it declared that the assessment was illegal, because the Municipal Commissioners, in making the assessment, and imposing the highest tax as allowed by Section 85, proceeded upon the basis of his "circumstances and property" outside the limit of the Municipality. It appears that the plaintiff had recently purchased a small house within the Bhabua Municipality which had previously been taxed at Rs. 2-8-0 per annum. He seems to be a person of considerable means in Benares, where he resides, and he owns a certain share of the Municipal town Bhabua, which yields him, as it was found by the Munsif, Rs. 200 a year.
(2.) But it was alleged by the Municipality in their defence to this action that the plaintiff was in the habit of doing considerable business through his servants at the house which he had purchased; that he lent large sums of money to persons residing within the limits of the Municipality of Bhabua, and that his men were in the habit of receiving the collections of his zemindari at the said place. And it was pleaded on their behalf that the Municipal officers in making the assessment proceeded in accordance with law, and that no suit would lie for the purpose of having the assessment set aside.
(3.) The Munsif laid down, amongst others, the following issues: "2nd.--Can the suit be maintained in a Civil Court? 4th:Was there any irregularity in assessing the tax upon the plaintiff? 5th.--Whether the tax should he assessed upon the property and circumstances within the Municipality only 6th.--What would be the proper amount to tax upon the plaintiff? 7th.--What relief, if any, is the plaintiff entitled to? ";


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