S. BARMAN, J.

( 1 ) DEFENDANT is the appellant. The District Board, Ganjam, was the original plaintiff. After the passing of the Orissa Zilla Parishad Act, District Boards were abolished and their properties vested in the State of Orissa. The suit out of which, this appeal arises was a money suit filed by the plaintiff against the defendant for a decree for Rs. 4383. 39 np. for balance of dues from the defendant as lessee of weekly market tolls.

( 2 ) THE facts stated are these: A Hat sits at village Hinjili once a week. Ganjam : district Board used to collect toll from all dealers in goods in the market. A particular tariff is prescribed under the Madras Local Boards Act applicable in the area The right to collect toll is leased out to the highest bidder. There are some sheds at Hinjili Hat owned by Dist. Board. Any shopkeeper who uses these huts has to pay rent. On January 21, 1955 the District Board publicly auctioned the right to collect the Hinjili market tolls for official year 1955-56 (April 1, 1955 to march 31, 1956 ). The defendant was the highest bidder at the public auction. The bid amount was Rs. 13,125/ -. The defendant deposited 1/4 of the amount, namely, Rs. 3281/4