A.C. Sen, J. - (1.) The Defendants, the Municipal Commissioners of Howrah, are the Appellants before us. The appeal arises out of a suit for a declaration that the sheds on the Howrah Bridge approaches described in the schedule to the plaint are exempted from taxation by the Defendants and that the attempted assessment and valuation by the Defendant Municipality of Howrah is illegal and ultra vires and for permanent injunction.
(2.) The case for the Tramways company is that the company has the exclusive right to run tram cars in certain specified areas within the city of Calcutta and its suburbs and Howrah and that the company has acquired an exclusive right to construct, maintain tramways and trolley electric vehicles deriving their motive power from overhead wires of cables across the new Howrah Bridge and its approaches, on terms and conditions set out in the agreement, dated July 17, 1938, executed between the Commissioners of the new Howrah Bridge and the Plaintiff company.
(3.) The terms of the said agreement, according to the Plaintiff company, are that in consideration of the concession granted to -the company it is to pay to the Commissioners, Howrah Bridge, rent at Rs. 1,25,000 per annum, that the company will hot be required to pay any tax or toll which may be levied upon persons or vehicles using the new Howrah Bridge and that if the company is required to pay any such tax or toll and actually pays the same, it shall be entitled to deduct the amount so paid from the annual rent.;