- (1.) This appeal is at the instance of the defendant arising out of a suit filed by the plaintiff receiver of Bhote Bagan Math Estate. Bhote Bagan Math Estate is situate at 5, Gossain Ghat Road and the entire suit property is used exclusively for the religious purpose of public worship. The suit property was all along exempted from consolidated rate upto 28th March, 1956 on which date the plaintiff was informed that the property had been sub-divided into two holdings, being 5A and 5B, Gossain Ghat Road and that 5B, Gossain Ghat Road was not exempted from the consolidated rate and was assessed from second quarter of 1956-57. The defendant Municipality contested the suit by filing the written statement, inter alia, contending that the whole premises was not used exclusively for public worship and as such the action of the defendant can be sustained. Both the Courts held in favour of the plaintiff Hence the present appeal.
(2.) Mr. Pain on behalf of the appellant contended that under Section 126 of the Calcutta Municipal Act, as the whole property is not used exclusively for the public religious purposes, it is not exempted from taxation.
(3.) Mr. Banarjee on the otherhand argued that from time immemorial the property being 5 Gossain Ghat Road was being used for public religious purposes and the action of the Municipality in sub-dividing 5 Gossain Ghat Road into 5A and 5B Gossain Ghat Road was illegal and ultra vires and furthermore it is argued that upto 1956, the whole of the property was exempted from Municipal taxation and the circumstances has not changed at all which may make the property liable to municipal tax.;