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Mr. Pathak appearing on behalf of the Corporation submitted that there was a drafting error in rule 10 (a), and as a matter of interpretation the Court would be justified in reading the expression 'family' in that rule as meaning 'family or person' -which is the expression used in rule 10

(c). He submits that rule 10(a) and rule 10 (c) deal with the same subject-matter and, therefore, the Court would be justified in holding that the expression 'one family' used in rule 10 (a) and the expression "person or family' in rule 10 (c) must have the same meaning. Prima facie, there is substance in this contention, but we do not think it necessary to base our decision on that ground. In our view the expression 'family' has not a restricted meaning as suggested by the High Court, and under the rules imposing liability to pay conservancy tax and water rate liability is imposed upon every building, which expression includes a part of a building occupied as an independent unit irrespective of the nature of the user, The learned Attorney General appearing on behalf of the Company submitted that under the Corporation Act the owner and not the occupier is liable for the conservancy tax and water rate and therefore separate assessments of different units occupied by the shop-keepers could not be made. This plea was not raised in the High Court. Even apart from this infirmity, there is no substance in the plea. Under s. 114 of the Act a latrine or conservancy tax payable by the occupier or the owner may be imposed. Similarly water rate may be imposed, when water is supplied by the Corporation. By the rules framed under s. 71 of the C. P. Berar Municipality Act of 1922, and continued under the Act of 1948 liability imposed for payment of the conservancy tax and the assessment rules is not restricted to owners only. By rule 4 of the assessment rules the Corporation is required to prepare an assessment list containing the names of the persons liable to pay the tax. The assessment rules therefore clearly indicate that the occupier of the premises may be rendered liable to pay the conservancy tax and the water rate. Section '165 of the Act makes all sums due from any person in respect of taxes on any land or building, a first charge upon the said land or building and upon any movable property found within or upon such land or building and belonging to the said person, provided that no arrears of any such tax shall be recoverable from any occupier who is not the owner, if such arrears are for a period during which the occupier was not in occupation. It is implict in s. 165 that an occupier of the premises may be liable to pay the tax even though he is not the owner. It is also necessary to point out that the scheme under which the shop-keepers are occupying the premises has not been produced before this Court. It is admitted, however, that the shop-keepers will be owners of the premises occupied by them as soon as the amounts which they have agreed to pay are fully paid and their liability discharged. 'The Company treated the shop-keepers as owners (vide their- letter dated September 30, 1953). Manifestly they have a substantial interest in the tenements in their occupation and it would be difficult not to call them owners for purposes of municipal taxation. According to the definition in s. 5 (37) of the Act an 'owner' ""when used with reference to any land or -building includes the person for the time being receiving the rent of the land or building or of any part of the land or building whether on his own account or an agent or trustee for any person or society or for any religious or charitable purpose, or as a receiver who would receive such rent if the land, building or part thereof were let to a tenant". There is nothing on the record to show that the shop-keepers would not be entitled to let out the premises in their occupation and if they can. they would be regarded as owners within the meaning of cl. (37) of s. 5.