B K Mukherjea, J - (1.)These six analogous rules have been obtained under Section 25, Provincial Small Cause Courts Act, by different petitioners, who were defendants in six analogous suits commenced by the Union Board of Lilooah, which is the opposite party in all these rules, in the Court of the Second Munsif of Howrah exercising Small Cause Court powers for recovery of union rates under the provisions of the Bengal Village Self-Government Act.
(2.)The petitioners are all employees of the East Indian Rilway and they reside in the railway quarters at Mouza Bamungachi within the jurisdiction of the Lilooah Union Board. The Union Board assessed each one of them to union rate as occupiers of buildings within the union under Section 37, Bengal Village Self-Government Act. On their failure to pay the rates these suits were instituted. The defence of the defendants in the several suits was identically the same. It was contended on their behalf that they were servants of the East Indian Railway and that they were required for proper performance of their duties to live in the railway premises at Bamungachi and that they were not permitted to reside elsewhere. In these circumstances, it was said that the railway administration itself should be regarded both as owner and occupier of these premises and the defendants could not be assessed to union rates under the Village Self-Government Act. The learned Small Cause Court Judge overruled these contentions of the defendants and decreed the suits with costs. It is against these decrees that these rules are directed.
(3.)Two contentions have been raised by Mr. Das who appears in support of the rules. It has been argued in the first place that the petitioners being required for the proper performance of their duties to live in the railway buildings at Bamungachi, they could not be regarded as occupiers of the premises and their names could not be entered in the rating list. The second point raised is that as the railway administration has already been assessed to the maximum rate prescribed by the Act as owner of the premises, the petitioners, even if they be regarded as occupiers, could not be taxed again. So far as the first point is concerned, reliance is placed by the learned advocate upon the note appended to Rule 2 of the rules framed by the Local Government regarding assessment and collection of the union rate, under Section 101 Village Self-Government Act. The note stands as follows: Note. - In the case of buildings constructed, owned or rented by State Railways, Railway or Steamer Companies, mills or other industrial concerns, for the accommodation of servants thereof who are required for the proper performance of their duty to live in such buildings, the Railway, Steamer Company, mill or industrial concern in question shall be regarded as the occupier and no such servant living in such building shall be included in the list. The mere provision of quarters as a matter of convenience does not bring the occupant within this note.