- (1.) This is an appeal by some of the ratepayers of a holding within Hooghly-Chinsurah Municipality against whom a suit for recovery of arrears of taxes and rates to the extent of Rs. 507-12-9 was brought by the commissioners of Hooghly-Chinsurah Municipality. The municipality is now represented by the officer-in-charge. The rates and taxes claimed from the Defendants of the trial court related to the period commencing from the first quarter of 1940-41 to the last quarter of 1947-48.
(2.) Various defences were taken by the contesting Defendants but the only defence with which I am concerned in this appeal is that the rates and taxes prior to the year 1946-47 were assessed illegally by the municipality and are not, therefore, recoverable by a suit. This defence of the contesting Defendants was upheld by the trial court which passed a decree for a sum of Rs. 96 only representing the amount of taxes for the years 1946-47 to 1947-1948. A charge was also declared upon the holding in arrear under Section 167 of the Bengal Municipal Act. An appeal was preferred from the judgment and decree of the trial court on behalf of the municipality. The appeal succeeded and the lower appellate court reversed the decree of the trial court and decreed the claim of the Plaintiff municipality in full.
(3.) This second appeal has been preferred by Defendants Nos. 1 to 3 of the trial court from the above judgment and decree passed by the lower appellate court.;