JUDGMENT

Niamatullah, J. - This appeal may be described as the last round in a protracted fight that has been taking place between Kanhaiya Lal and the Agra Cantonment Board over the amount of taxes to be assessed on the premises occupied by the said Kanhaiya Lal in the Agra Cantonment. The Cantonment Board is the appellant in this case and the appeal arises out of proceedings in execution of a decree obtained by Kanhaiya Lal against the Board. On 1st August 1919, a lease of certain land within the Cantonment area in Agra was granted to Kanhaiya Lal by the Officer Commanding, Agra Division, on behalf of the Secretary of State for a period of 25 years. Condition 7(2) of the lease was in the following terms:

That the lessee will keep separate and proper accounts of the income arising from the premises hereby demised and the buildings erected thereon and that the same shall be accessible at all reasonable times to the Cantonment Authority or any person duly authorized in that behalf for the purpose of inspection, examination, checking and copying. Taxation must be based upon the not profit of the lessee while in occupation of the sarai.

2. The taxts to which the premises are liable unde