RAJA RAMACHANDRA APPA ROW BAHADUR GARU Vs. SEYOF STATE FOR INDIA IN COUNCIL

JUDGEMENT

(1.) This is a suit in which the plaintiff claims a refund of watercess and a declaration that the lands for which the cess has been paid are not liable to water-cess. The Subordinate Judge dismissed the suit and the plaintiff appeals. The claim for a declaration was not pressed in appeal.

(2.) Water-cess on the lands in question was collected in 1895, but it was refunded on the ground that it had been illegally collected - see the order of the Tahsildar (Ex. LL) dated the 18 June 1895. This order states that the order for the refund of the tax was made by "the Collector." The order of the officer who directed the refund, on the ground that the cess had been illegally collected, is not in evidence.

(3.) Nothing appears to have been done till March, 1903, when the Collector served a notice on the plaintiff to show cause why water-tax should not be levied on the land in question. Subsequently the Collector made an order directing that "single water-tax should be charged on the land during the previous ten years and Fasli 1312 (apparently taking things back to the year when the tax had been collected) and refunded under the order of the officer of Government). See Exhibit AAA.