Alfred Henry Lionel Leach, C.J.

1. On the 20th March, 1887, the respondents predecessor-in-title granted to the petitioners predecessor-in-title a lease in perpetuity of five villages in the Sivaganga Zamindari in the Ramnad District at an annual rental of Rs. 5,000. The deed provided that the lessee should be liable for the road cess and the mahimai payable in respect of the villages. It contained the further provision that the lessee should "deliver the account asked for as well as the tax, etc., levied from time to time by the Government." At the time of; the execution of the document the only local tax was the road cess, but as the result of the passing of the Madras Elementary Education Act, 1920, the District Board imposed an education-tax. The respondent was compelled by the local authority to pay this tax and he filed the suit out of which this revision application arises in the Court of the Subordinate Judge-of Sivaganga to recover from the petitioner what he had paid by way of education-tax for faslis 1342, 1343 and 1344. He averred that by reason of the terms of the document the petitioner was bound to pay the tax. The Subordinate Judge held in favour of the respo