JUDGMENT

1. The plaintiff is the Zemindar of the village Tehra in the Mnttra Distriat. The defendants are desaribed as the former biswadars' (biswadaran sabiq) of the village. The plaintiff stated that they were liable to pay Rs. 160 per year for the land in their possession and he sued them for the recovery of the amount due for the years 1321, 1322 and 132a Fasli. The defendants pleaded that the revenue for Kharif 1321 Fasli had been remitted by the Government and the revenue payable for Rabi 1321 and Rabi 1323 Fasli had been suspended and that they were entitled to the benefit of the remission and suspension above mentioned. They deposited Rs. 200 on account of the rent for the period for which no suspension or remission had been granted.

2. The Court of first instance deareed the claim for 1322 and Kharif 1323 Fasli, but the lower Appellate Court extended the decree to Kharif 1321 Fasli. The ground on which the lower Appellate Court proaeeded was that inasmuch as the rent payable for Rabi 1321 and Rabi 1323 Fasli was liable to be paid 21 days before the revenue became payable in each half year, and the payment of the revenue for Rabi 1321 and Rabi 1323 Fasli had been suspended, t