BENGAL COAL CO LTD Vs. JANARDAN KISHORE LAL SINGH DEO

JUDGEMENT

(1.) THESE two appeals arise out of a suit for recovery of road cess, mine cess and income tax charged on the royalty payable for a certain colliery under the terms of a registered indenture of lease. The trial Judge decreed the suit. On appeal by the Defendants to the lower Appellate Court the learned District Judge has affirmed the decree of the trial Judge for road cess and mine cess but has dismissed the Plaintiff's claim for income tax. Hence these two second appeals one (S.A. No. 856) by the defendants, and the other (S.A. No. 1003) by the Plaintiffs.

(2.) THE point for determination in the two appeals is whether under the terms of the lease the Plaintiffs are entitled to recover (a) Road cess, (b) Mine cess, (c) Income tax, paid by them on the royalties reserved in the lease. The relevant clauses in the lease are these :

(3.) THE question is whether the burden of the obligations in the present case namely, road cess, mine cess and income tax which was on the plaintiffs has been thrown on the defendant by the operation of the covenants in the lease.