JUDGMENT

Mookerjee, J. - The other side does not question all this. He says, how do you know I am a defaulter, and then his second point is that Section 228 has to be read along with Section 223.

2. But Section 228 is not a corollary to Section 227.

Mookerjee, J.

3. Is defaulter defined anywhere in the act?

4. No. But defaulter means any one who is liable, but has failed to pay.

Mookebjee, J.

5. It is quite conceivable that more than one person may be a defaulter with respect to the same sum

6. The purchaser inherits one year's liability of defaulting owner. Consolidated rates are levied because the property is benefited, while licenses, etc., art; personal. The liability of the property is unrestricted (irrespective of the owner), whereas the (nihility of the person is limited, therefore, Section. 228 provides that the property should he the security. Whoever may be the man during whose ownership the arrears fell due, though his person and moveables are liable only for one year's default, still so far as the immoveables are concerned the property is liable without any limitation for one year as is the ease for personal liability of moveables. That is the scheme of the Act. Chapter XVIII d