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Pitamber Chowdhry vs Sheikh Rahmat Ali And Mangli Khan on 16 December, 1921 cites

Ashanullah Khan Bahadur vs Trilochan Bagchi And Anr. on 20 April, 1886

5. Now as observed already, the onus was upon the plaintiff to prove that the tenure in question was made liable to the payment of cess under Section 64A of the Act and that the necessary notices and publications were served upon the tenure and that it was entered in the return submitted by the superior landlord, In the case of Ashanullah Khan Bahadur v. Trilochan Bagchi 13 C.197 : 6 Ind. Dec. (N.S.) 630 it was held that no presumption of Section 114, Clause (e), of the Evidence Act applies with respect to the notice provided by Section 52 of the Cess Act and that the person who claims that a right or obligation, such as the payment of cess by a tenure-holder, has accrued, must prove that the liabilities had been incurred and the things described in the Act had been actually done.
Calcutta High Court Cites 3 - Cited by 10 - Full Document

Shekaat Hosain And Anr. vs Sasi Kar And Ors. on 10 May, 1892

This is a liability to the Government, but the liability enforced by Section 5 does not in itself create any charge on any estate or tenure. So far as the liability to the Government is concerned, it is only a personal one, which is enforced by the provisions of the Public Demands Recovery Act and for the realization of which the right, title and interest only of the judgment-debtor passes. This is settled law and hardly needs any authority. Reference may, however, be made to Ahsanulla v. Munjura Banoo 30 C. 778 : 8 C.W.N. 359, Shekaat Hosain v. Sasi Kar 19 C. 783 : 9 Ind. Dec. (N.S.) 965.. Therefore, when the section says that all, immoveable property situate in a district shall be liable to the payment of cess, it does not in any way create any charge upon the property. Section 41 of the Cess Act deals with the mode of payment of road cess and public works cess. Clause (1) deals with the modes of such payment by the holder of an estate to the Collector and Clause (2) deals with the modes of payment by the holder of a tenure to the holder of the estate or tenure within which the land held by him is included. But such liability is subject to the exceptions that may be contained in other portions of this Act, for the section opens with the most important words "Except as otherwise in this, Act provided." Section 42, which fixes the time for the payment of road cess, applies only to the rent paying tenures, as is expressly provided in Clause (3) of the section. The subsequent sections in Chapter III deal with the modes of payment relating only to the rent paying tenures, In order to secure the cess payable to the Government the Act provides for a penalty upon the holders of estates and tenures on account of their omission to submit their returns of all the lands situate within their estates or tenures. In cases of rent paying lands, whether in possession of tenure holders or in possession of cultivating tenants, Section 20 of the Act precludes the superior landlord from suing for or recovering any rent for such lands unless the same are entered in the return submitted to the Collector. This provision applies to the case of rent paying tenures; and in respect of such tenures as well as of rent-paying lands in possession of cultivating tenants Section 47 of the Act entitles the holder of an estate or tenure to recover the cess payable from the rent paying tenants and from the cultivating tenants under the name penalties and in the same manner as if the same were arrears of rent due to him. This provision is for the benefit of the holder of an estate or tenure, who is required to show all his lands within his estate or tenure so that he may be able to discharge his responsibility to the Government in respect of the cesses Conveniently and without any loss. Ordinarily Section 47 will, therefore, apply to a rent-paying tenure only and as there was a doubt as to whether the provisions of that section extended to the case of rent free tenures, Section 64A was added in Chapter V containing provisions similar to those of Section 47. But suppose for a moment that Section 47 is wide enough to apply to rent free tenures also; but to apply this section, the most important condition must be satisfied and that is that the sum claimed as cess for a rent-free tenure "must be payable under the provisions of this Act." Now in order to make cess payable under the provisions of this Act with respect to rent-free lands the requirements of Chapter IV must be complied with. Section 50 of the Act deals with the inclusion of rent-free lands in estates or tenures. Section 51 enjoins upon the holder of an estate or tenure in which a rent-free tenure is included to enter such land in the return to be submitted to, the Collector; and Section 52 then requires a notice to be served upon the holder of the rent-free land with the extract of the valuation roll, It also provides for the publication of such notice and extract. The subsequent sections deal with the disposal of objections, if any, filed by the rant-free tenure-holders, Section 56 is an important section and it says: "After publication of the extracts from the roll as provided in Section 52 and in cases in which publication of the notice mentioned in Section 54 is required, after publication of such notice and not otherwise, every owner and holder of any rent-free land included in such extracts, and every person in receipt of the rents and profits or in possession and enjoyment of such land, shall be bound to pay year by year to the holder of the estate or tenure in the return of which such land has been included the amount of the road seas and public works seas which may thereafter become due to such holder, calculated on the annual value of such land as entered in such extracts, or on any other annual value which may have been determined by the Collector under Section 53, at the full rate or rates which may have been fixed under this Act for the levy of such cesses respectively in the district generally, for the year." Therefore, it is only after the publication of the extracts from the valuation roll that the liability to pay seas to the superior landlord arises in the case of a rent-free tenure. When the provisions of Chapter IV are thus fully complied with, then a seas becomes payable under the Act and such a cess a superior landlord is entitled to realize "with the same penalty and in the same manner as if it were an arrear of rent."
Calcutta High Court Cites 4 - Cited by 5 - Full Document
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