SPECIAL OFFICER PATNA CITY MUNICIPALITY Vs. SHAH KHAWJA SAHIB HUSSAN

JUDGEMENT

(1.) This is an appeal under the Letters Patent against the decision of Agarwala J., who affirmed the decision of the First Additional District Judge of Patna.

(2.) The plaintiff had instituted a suit for a declaration that he was not liable to pay holding tax having regard to the provisions of S, 84, Clause (2), Bihar Municipal Act, (Bihar and Orissa Act 7 of 1922). The finding of all the Courts below, including the Court of trial, was that the holding is used for religious purposes and in their opinion it was exclusively used for these purposes. That view was upheld by Agarwala, J. On this question of fact, it is not possible to permit any arguments to toe made in Letters Patent appeal. Section 84 of the Act reads as follows :

(3.) In my opinion, the view taken by the Subordinate Judge, the Additional District Judge and Agarwala J. was one which correctly expressed the law and there is no merit in the present appeal which is dismissed with costs.