The appellants challenged the aforesaid demand by filing a suit in the Court of subordinate Judge, Bhagalpur.
166 of 1988 in the High Court has number challenged the Judgment of the High Court and the same has become final against him.
The plaintiffs aggrieved against the judgment of the First Appellate Court filed Second appeal in the High Court.
Holding No.
The entire assessment which had been challenged was based on the plaintiffs own admission in the agreement between the plaintiffs and the Food Corporation of India.
The Food Corporation of India occupied the godowns on 10 5 1978.
These two holdings were also parti lands and their annual letting value assessed at the general revisional assessment of 1976 77 were as under Holding No.
69 Rs.
During 1980 81 the above mentioned three holdings were merged into one holding as holding No.
Holding No.
The Food Corporation of India sent a letter dated 9.4.80 in which the taking of godowns on rent was admitted.
The municipality on 23.5.1980 served a letter along with demand numberice for payment of Rs.
5,43,627 in respect of holding Nos.
102 of 1980 on the allegations that all the three holdings were merely parti lands and the annual letting value of all the three holdings fixed in the general revisional assessment of 1976 77 were as under Holding No.
The appellants were owners of parti lands and had companystructed godowns on the plots of land and rented out the same to me Food Corporation of India and gave possession on 10.5.78.
69, 70 and 71 and for payment of Rs.
The Trial Court decreed the suit and directed that the plaintiffs were number liable to pay the tax companytained in the demand numberice issued on wrong and illegal assessment and valuation.
Ltd., and Shree Lal Kejriwal and others have companye in appeal before us.
The agreement between the plaintiffs and the Food Corporation of India clearly indicated that the municipal tax, the latrine tax and water tax were all being realised by the plaintiffs from the Food Corporation of India.
The appellant Shree Bhagwati Hosiery Mills Pvt.
from the Food Corporation of India along with the rent since 1978 when the agreement was arrived at and had pocketed the said amount.
10 each.
165 of 1988.
70 Rs.
The Bhagalpur Municipal Corporation filed appeals challenging the Judgment of the Trial Court.
66 and 68 as tax on holdings for the period of second quarter 1978 79 to first quarter of 1980 81.
The said numberice was validly served upon the plaintiff appellants but inspite of that they did number appear number filed any objection.
feet per month on floor measurement The rate was inclusive of service charges and the municipal taxes as applicable from time to time.
Ltd., being owner of Municipal holding Nos.
66 Rs.
The appellants Shree Lai Kejriwal and others owned holding Nos.
These taxes were included in the rental of the holdings.
the latrine tax and the water tax etc.,
68 Rs.203.
9 of Bhagalpur Municipality.
Both the appellants under agreement with the Food Corporation of India companystructed godowns separately on their aforesaid holdings in the year 1978.
69 new .
As numberobjection was filed by the plaintiffs, the Municipal Corporation passed on order of assessment on 22.4.1980 calculating the annual rental value on the basis of the agreement between the Food Corporation of India and the appellants.
9 of Bhagalpur Municipality filed title suit No.
104 of 1980 and Second Appeal No.
71 Rs.
This tax on holdings was demanded on the annual valuation of the holding determined on the basis of monthly rental paid by the Food Corporation of India to the appellants from 10.5.1978 onwards.
164, 165 and 166 of 1988 by the impugned Judgment dated 18.7.1990, but only Shree Bhagwati Hosiery Mills Pvt.
69,70 and 71 situated on the Central Jail Road in Ward No.
In order to appreciate the arguments advanced on behalf of the appellants, it would be necessary to mention some additional facts which are clear from the record.
103 of 1980.
The High Court found that the plaintiffs had been realising the municipal tax.
Holding No.
The aforesaid valuations were increased from the fourth quarter of 1979 80 by the Bhagalpur Municipality from Rs.2 to Rs.
He filed title suit No.
3,64,530.36 paise in respect of holding Nos.
The monthly rentals were fixed in pursuance to agreements between the appellants and Food Corporation of India and the rents were inclusive of any taxes to be charged by the municipality.
Rents of the godowns payable by the Food Corporation of India under the agreements were fixed at the rate of 50 paise per sq.
166 of 1988 and the High Court had dismissed all the three Second Appeal Nos.
66 and 68 situated on the same Central Jail Road in Ward No.
JUDGMENT M. Kasliwal,J. Special leave granted.
164 of 1988 and Second Appeal No.
Both these appeals are directed against the companymon Judgment of Patna High Court dated 18.7.1990 passed in Second Appeal No.
