JUDGMENT

Brijlal Gupta, J. - This is a Special Appeal under section 202 of the Indian Companies Act, VII of 1913, read with Chapter VIII, rule 5 of the Rules of Court against the decision of the learned Company Judge of this Court.

2. The appellant, which is the Antarim Zila Parishad Deoria, claimed a sum of Rs. 4,000 as circumstances and property tax under the U. P. District Boards Act in respect of the years 1955-56 and 1956-57 from the Jagdish Sugar Mills Ltd., gone into liquidation since, at the rate of Rs. 2,000 per year. To prove its claim the appellant produced the assessment order, annexure 'B', dated 4th February, 1956, for the assessment year 1955-56 and annexure 'A', dated 22nd June, 1956, for the assessment year 1956-57. The liquidator did not admit the claim, whereupon the appellant sought to prove it before the learned Company Judge under section 202 of the Indian Companies Act, 1913.

3. The case of the appellant was that the Company had been paying circumstances and property tax at the rate of Rs. 2,000 per year regularly from the year 1949-50 up to the year 1954-55. For the year 1955-56, a notice was issued to the Company for its assessment to tax on 6th August, 1955