Judgment

HEGDE, J.:- This appeal by certificate is brought by the State of Rajasthan. It arises from a suit instituted by the District Board, Sikar, In the suit the District Board, Sikar, a statutory body, which has jurisdiction over the whole of Sikar District except the municipal towns in it sought to recover from the respondent a sum of Rs. 46,647/2/3 with costs and future interest. The case for the plaintiff was that it had the right to levy and realise certain cesses as well as contributions from the Thikanedars or Atiyadars in accordance with law it had imposed certain cesses under Section 31 of the Jaipur District Boards Act, 1947 and it was entitled to collect the said cess as well as the contribution from the respondent who was the Thikanedar of Sikar, for the years 1951-52, 1952-53 and from April 1, 1954 to June 16, 1954, the date on which all zamindaries were abolished. The further case of the plaintiff was that the account of the cesses and the contribution due from the respondent was taken on September 15, 1953 and a detailed statement of account was sent to the respondent demanding from him a sum of Rs. 55,791/1/- as arrears due from him. In response to the demand made