MUNICIPAL CORPORATION OF THE CITY OF BOMBAY Vs. ANANDRAO NARAYAN SURVE

JUDGEMENT

(1.) THIS is a summons asking for a review of taxation. The applicant was sued in the Court of Small Causes as heir and legal representative of his deceased mother in respect of the riot tax applicable to a certain building. His defence was that he was the owner of the building, and being an exempted person was not liable. The Court passed a money decree against him ordering him to pay the tax out of the assets left by his mother which might have come to his hands. The plaintiffs, the Municipal Corporation of Bombay, got the decree transferred to the High Court for execution by attachment and sale of the immoveable property. The applicant took out a chamber summons for raising the attachment which was dismissed with costs by Mr. Justice Kania by an order dated December 1, 1937. Thereafter the execution proceedings were continued and certain further costs were incurred in connection with those proceedings.

(2.) MR. P. M. Clubwalla was acting as the plaintiffs' solicitor in connection with the summons taken out by the applicant to raise the attachment. He went on leave preliminary to retirement at the end of December, 1937, and actually retired on April 30, 1938. From the time when he went on leave preliminary to retirement MR. M. B. Maniar acted in his place, and was continued by the plaintiffs as their solicitor after MR. P. M. Clubwalla's retirement.

(3.) A number of documents which have a bearing upon the terms upon which the solicitor was employed by the plaintiffs have been put in collectively as exhibit (A). It is not necessary to refer to them all in detail. It will be enough if I give the substance of the material matters emerging therefrom. I may here mention that the actual documents relating to the employment of Mr. Clubwalla as the plaintiffs' solicitor were not available in Court, but a number of documents relating to the employment of his successor, Mr. Maniar, were in Court. The parties agree that, except as to the question of remuneration, the documents relating to Mr. Maniar's appointment and employment were equally applicable to Mr. Clubwalla and that the documents put in, so far as they relate to Mr. Maniar, may be treated, apart from the question of remuneration, as relating to Mr. Clubwalla. Mr. Clubwalla was required to give his whole time to the service of the Municipal Corporation and was not to be allowed to engage in private practice. He was also entitled to the benefit of the municipal leave and provident fund rules. His duties were to look after the less important legal work of the Municipality. It embraced all High Court suits relating to property taxes, ejectment and recovery of rents, suits filed against the Municipal Corporation, all Municipal references and suits filed against the Municipal Corporation in the Small Cause Court, assessment and election appeals, and various non-contentious matters. The salary agreed to be paid to Mr. Clubwalla was Rs. 1,000 a month up to December, 1937, when he went on leave preliminary to retirement. As appears from a statement of Mr. Coltman before the Taxing Master on December 3, 1938, which counsel agreed was accurate, and which was put in as part of exhibit (A) (Coll.), the Municipal Corporation also employed an assistant solicitor on a salary of Rs. 220 a month, a further assistant-a qualified pleader-at Rs. 130 per month, a clerk-a qualified pleader-at Rs. 90 a, month, two typists at Rs. 75 and Rs. 60 a month, a General Court Clerk at Rs. 90 a month, a search clerk at Rs. 65 a month, a despatch and filing clerk at Rs. 40 a month, and three peons at Rs. 25 per month each, and an outside bill clerk. Commission at four per cent, on recoveries on bills made by the outside bill clerk were payable up to March, 1938, after which date the bill clerk was paid two per cent. Further the Municipal Corporation provided office rooms, furniture, stationary, lights and other expenses incidental to a solicitor's office, and also a law library for the use of the solicitor. In addition therefore to paying Mr. Clubwalla Rs. 1,000 per month the Municipal Corporation incurred in connection with their legal assistant's department further monthly expenses which may be taken roughly to come to about another Rs. 1,000 a month, and further they have to keep up the office and maintain the incidental expenses relating thereto.