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