https://www.taxtmi.com/caselaws?id=292817 A claim for road cess and public works cess was held not to fall within the Small Cause Court class merely because it was a statutory liability recoverable by special enactment, but the prior competent decision on liability to road cess operated as res judicata between the same parties. On the substantive cess issue, a patni of a jalkar was held not to be a tenure within the Road Cess Act because a jalkar does not necessarily carry an interest in land, and fisheries were not clearly included in the later statutory definition. The appeal failed, and the decree against the plaintiff stood. en-us Fri, 30 Jun 1882 00:00:00 +0521 Sat, 09 Jan 2021 10:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292817 A claim for road cess and public works cess was held not to fall within the Small Cause Court class merely because it was a statutory liability recoverable by special enactment, but the prior competent decision on liability to road cess operated as res judicata between the same parties. On the substantive cess issue, a patni of a jalkar was held not to be a tenure within the Road Cess Act because a jalkar does not necessarily carry an interest in land, and fisheries were not clearly included in the later statutory definition. The appeal failed, and the decree against the plaintiff stood. Case-Laws Indian Laws Fri, 30 Jun 1882 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=292817