Alfred Henry Lionel Leach, C.J.

1. The question involved in this appeal is whether the appellant as the owner of a tank in which there are fish is liable to land cess under the Madras Local Boards Act, 1920. The appellant let the right to catch the fish in the tank, whereupon the Collector of Kistna called upon him to pay land cess based upon the annual value of the fishery. Having been compelled to pay the sum demanded the appellant filed a suit to recover the amount with interest. There were other demands which the appellant had met under protest and the appellant asked for the repayment of all the sums recovered from him. The District Munsif of Bezwada who tried the suit held that it did not lie, and accordingly dismissed it. On appeal to the Subordinate Judge it was held that the appellant was not liable to pay land cess in respect of the fishery, but that he was liable for the other demands made by the Collector. In S. A. No. 161 of 1935 the Government appealed against that part of the judgment of the Subordinate Judge in which it was held that the appellant was not liable to be assessed to land cess in respect of the fishery and the appellant appealed in S. A. No. 177