Kanhaiya Singh, J.

1. These are two applications under Sec.25 of the Provincial Small Cause Courts Act against the decisions of the Small Cause Court Judge decreeing two suits of the Bhagalpur Municipality for recovery of municipal tax in respect of two holdings. Defendants Nos. 1 to 3 are the landlords of these holdings and defendant No. 4 is the tenant under them. The landlords did not enter appearance, though duly served. Defendant No. 4 alone contested the suits. His defence was that the landlords were the owners of the holdings and were recorded in the Assessment List and the Demand Register, that he was a mere occupier and not an owner of the holdings and was never assessed with tax, nor was any demand made upon him and that he was, therefore, not at all liable to pay the taxes claimed in the two suits.

2. The learned Small Cause Judge overruled the defence and decreed the suits ex parte against defendants Nos. 1 to 3 and on contest against defendant No. 4. Now, the latter has come up to this Court in revision.

3. The facts as admitted by the witnesses for the municipality, about which there is now no longer any controversy, are these : The two holdings consist of cul