Judgement

Appeal (No. 55 of 1924) from a decree of the High Court (March 18, 1920), which affirmed a decree of the Subordinate Judge of Cocanada, subject to a variation.

The suit was brought against the respondent by the trustee of the Vizianagaram estate, in whose place the appellant had been brought on the record. The plaintiff prayed for a declaration of his title to a lanka of 247 acres, and for an injunction restraining the defendant from levying upon him a penal assessment under Madras Act III. of 1905 in respect of the land.

The facts appear from the judgment of the Judicial Committee.

The Subordinate Judge made a decree dismissing the suit, and that decree was affirmed by the High Court (Ayling and Seshagiri Ayyar JJ.), save that it was declared that the assessment could not be levied upon the land for a period prior to the Act coming into force ; from that variation the respondent did not appeal.

1925. Nov. 9, 10, 12, 13, 23. Upjohn K.C., Narasimham and P. K. Subba Rao for the appellant. The imposition of the assessment under Madras Act III. of 1905 was illegal. First, because s. 3 applies only to a person who is in physical occupation of the land, and that was not the cas