Judgement

Appeal (No. 86 of 1920) from a judgment and decree of the High Court (March 18, 1919) reversing a decree of the Subordinate Judge, Second Court, of 24 Parganas.

The suit was brought by the appellants. The sole question arising on the appeal was whether a tank belonging to the appellants and used in connection with the supply of water to Calcutta, was " machinery " within the meaning of s. 101 of the Bengal Municipal Act (Ben. Act III.

of 1884) so as to be excluded in assessing the holding upon which it was for the purpose of municipal rates under that Act. The tank and its operation are described in the judgment of the Judicial Committee.

The Subordinate Judge held that the tank was "machinery" within the meaning of the section.

On appeal to the High Court the learned judges differed, Chatterjee J. being of opinion that the appeal should be allowed, and Walmsley J. that it should be dismissed. The appeal consequently stood dismissed.

The present respondent preferred a further appeal under the letters patent. The appeal was heard by Fletcher, Beacroft and Greaves JJ. A majority consisting of the last two named judges held that the tank was not " machinery " and that the ap