(1.) This appeal by the plaintiff raises a question of some importance with regard to the procedure relating to assessment of cesses on re-valuation of an estate under Section 15 of the Cess Act. We must at the outset say that the facts of this casa reveal considerable irregularities in the office which was concerned with the levying of rates under the Cess Act.
(2.) In this case it appears that there was a re-valuation of the estate of the plaintiff in the years 1914 and 1915. But cesses were realized at the old rate till March 1919 and although there was a re-valuation of the estate no one discovered that cesses were being realized at the old rate for a period of about three years. It seems that somebody woke up on the 28th March 1919 and found that the rates were being realized at a rate considerably below the re- valuation made in the years 1914 and 1915 and demand was made for the increased rate for three preceding years which the plaintiff refused to pay. There were proceedings before the revenue authorities which were unsuccessful and the plaintiff was compelled to pay a sum of Rs. 1,600 odd which was realized by the certificate procedure.
(3.) This suit has been brought for the purpose of a declaration that the plaintiff was not bound to pay the amount assessed on re-valuation by reason of the failure of the reveune authority to serve notice under the last paragraph of Section 40 of the Cess Act and for recovery of the amount which the plaintiff had been compelled to pay in excess of the old rates and also for a declaration that the certificates lodged against him up to to January 1919 are void.