- (1.) THIS appeal is at the instance of the Corporation of Calcutta and it arises out of a suit for enforcement of a charge.
(2.) PREMISES No. 3b/1, Nurmal Lohia lane, Calcutta measuring 12 chittaks since Sub-divided into premises Nos. 3b/ 1a and 3b/1b. Originally belonged to the Board of Trustees for the Improvement of Calcutta. Jamuna Debi Mohta, the predecessor -in -interest of the defendants Nos. 1-6, purchased about 8 chs. of land of the said premises being the subdivided premises No. 3b/1a from the calcutta Improvement Trust on March 8, 1957. The defendants Nos. 7-9 purchased 3 chs. 9 sq. ft. of land on March 19, 1957 and 1 ch. 4 sq. ft. of land of the said premises now comprised in the sub-divided premises No. 3b/1b, on June 6, 1959 from the Calcutta Improvement trust. The suit premises was assessed at a consolidated rate on an annual value of Rs. 172/- at Rs. 3-5-3p. per quarter for both owner's and occupier's shares, For the subsequent period the Corporation assessed the suit premises to consolidated rate on the basis of an increased valuation of Rs. 5275/- at Rs. 1. 48. 36 per quarter in respect of both shares with effect from the first quarter of 1957-58. The predesessor -in- interest of the defendants Nos. 1-6 paid the consolidated rates in respect of premises No. 3b/1, Nurmal Lohia Lane in respect of both shares at the rate of Rs. 3-5-3p. per quarter, which was the old rate, for the period from first quarter 1957-58 to the first quarter of 1959-60. In the instant suit, the Corporation has claimed the balance of consolidated rates covered by supplementary bills for the period from the first quarter of 1957-58 to the first quarter of 1959-60 and the full consolidated rate at Rs. 148-36 per quarter for both owner's and occupiers shares for the period from second quarter of 1959-80 to the first quarter of 1962-63 covered by the original bills.
(3.) THE principal point that was urged before the learned judge, Tenth Bench, City Civil Court, Calcutta who tried the suit, was that the suit was barred by the provision of Art. 62 of the Limitation Act, 1963 as the suit was instituted 12 years after the money became due and payable. The learned judge came to the finding that the suit having been instituted on February 16, 1970, the claim of the Corporation for the first three quarters of 1957-58 was barred by limitation. He, however, allowed the claim of the corporation for the remaining quarters. The learned Judge also found that as the Corporation failed to prove the presentation of the bills in question relating to the said quarters, the defendants were not liable to pay interest on the arrears of taxes. Upon the said findings, the learned judge decreed the suit in part in a preliminary form. It was declared that the defendant Nos, 1-9 were liable to pay Rs. 2868. 12 with interest at 6 per cent per annum from the date of the decree till realisation, and that the defendant Nos. 10, 12 and 14-20 baling the occupiers, were liable to pay rs. 2868. 12 with interest at 6 per cent per annum from the date, of the decree till realisation. Being aggrieved by the said decree, the Corporation of Calcutta has filed the instant appeal.;