JUDGMENT

Jack, J. - This appeal is by the Administrator-General of Bengal as executor to the estate of the late Sagore Chandra Dutta, proprietor of Touji No. 109/1, on account of a suit for the recovery of the drainage cess from the tenure-holders. The cess to the amount of Rs. 14,502-1-8, which was the total amount of cess due from 1920 to 1946, was paid by the Administrator-General on account of this touji in November 1926. The amount due by the tenure-holder, was not ascertained when the original assessment was made in 1920. It was only ascertained after a notification during the settlement operation in 1927 that the said officer should record the amount of cess for which the tenure-holders were liable. The Record of Rights was finally published in 1930 and it then appeared that the amount to be paid by the tenure-holders, who are being sued in this case, was Rs. 247-11-6 annually. The present suit was instituted on 15th April 1932 for the recovery from the tenure-holders of the cess from 28th September 1920 to 14th April 1932. The suit was decreed for the period of four years only up to the date of the institution of the suit on 15th April 1932. The Administrator-General claimed