NAGENDRA PRASAD SINGH, J.

1. One of the defendants in a suit filed on behalf of the respondent Municipality for realisation of the arrears of municipal taxes is the appellant in this appeal. The money suit in question was filed for realisation of municipal taxes for the period 1-10-1967 to 30-9-1970 amounting to Rs. 1087.56. The suit was contested on behalf of the defendants primarily on the ground that as their names are not recorded in the assessment list of the Municipality, no liability to pay the tax has been created. According to the defendants, one Gyanendra Nath Roy Choudhary was the owner of the holding who died in the year 1936. The defendants who are the sons of aforesaid Gyanendra Nath Roy Choudhary had applied for mutation of their names in the municipal records, but the municipal authorities refused to mutate their names till they had paid the arrears of taxes accruing during the lifetime of the aforesaid Gyanendra Nath Roy Choudhary. Learned Munsif, however, upheld the claim of the Municipality and negatived the defence of the defendants that as their names have not been mutated in the records of the Municipality they are not liable to pay the municipal taxes. That finding has been affirmed even by the court of appeal below.

2. The case has been referred in a Full Bench for answering the question as to whether the liability to pay the municipal taxes is created only after the name of a person is recorded in the records of the Municipality as owner of such holding.

3. Chapter IV of the Bihar and Orissa Municipal Act, 1922 (hereinafter to be referred to as the Act) deals with municipal taxation. Section 82 vests power in the Commissioners to impose within the limits of the municipality taxes, detailed natures of which have been given in that section. Section 98 lays down the mode of fixing the annual value of the holdings. Sec.100, which is relevant for the present case, is as follows :

"(1) any tax which is assessed on the annual value of holdings, other than the latrine tax, shall, subject to the provisions of Sections 133 and 134, be payable by the owners of holdings within the municipality.

(2) The latrine tax shall, subject to the provisions of Sec.135, be payable by the persons in actual occupation of holdings within the municipality.

On a plain reading, any tax which is assessed on the annual value of the holding other than the latrine tax, is payable by the owners of the holdings, "owner" has been defined under Sec.3 (18) which is as follows :-

" Owner includes- (a) every person who is entitled for the time being to receive any rent in respect of the land with regard to which the word is used, whether from the occupier or otherwise;

(b) a manager on behalf of any such person :

(c) any agent for any such person; and

(d) a trustee for any such person : ........"

On face of it, it gives an inclusive definition apart from what is understood in the general law. Sec.105 provides procedure for preparation of the assessment list which shall contain particulars like name of the road, as well as number of the holding on the register, its annual value; the name of the owner and occupier; the amount of tax payable for the year, etc. This assessment list can be altered or amended by the Commissioners from time to time for the purpose of and in the manner prescribed in that section. Sec.107 (1) (a) and (b), which are relevant for the present case, are as follows :-

"(I) The Commissioners may from time to time alter or amend the assessment list in any of the following ways :-

(a) by entering therein the name of any person or any property which ought to have been entered, or any, property which has become liable to taxation after the publication of the assessment list under Sec.115;

(b) by substituting therein for the name of the owner or occupier of any holding the name of any other person who has succeeded by transfer or otherwise to the ownership or occupation of the holding;" This power to alter and amend the