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Chairman of Giridhi Municipality – Appellant
Versus
Suresh Chandra Mozumdar – Respondent
JUDGMENT
Stephen, J. - This is a curious and important case turning on the proper construction of sec. 85 of the Bengal Municipal Act. The case was tried by the Small Cause Court Judge of Giridhi. The Plaintiff was the Chairman of the Giridhi Municipality, the Defendant a Deputy Magistrate engaged on Land Acquisition work and having his headquarters and living at Giridhi. His salary was Rs. 300 a month, of which he spent 150 on the maintenance of his family and like expenses, including the payment of premiums on a life policy, outside the boundaries of the Municipality. He occupied one house as an office and another chiefly as a residence. An assessment was made on the owner of the houses leased on their rental. This was withdrawn on objection being made. But the Defendant was assessed on his full income of Rs. 300 a month at 1 per cent, or Rs. 9 a quarter. His contention was that the assessment on him personally ought to be on Rs. 150 only, the amount which he may be taken to have spent in the Municipality, The Judge agreed with this view and gave judgment accordingly. A rule has been granted to show cause why the decree should not be set aside and the Plaintiff's claim allowed in
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