1971 (1) TMI 117

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....realise certain cesses as well as contributions from the Thikanedars or Atiyadars in accordance with law it had imposed certain cesses under Section 31 of the Jaipur District Boards Act, 1947 and it was entitled to collect the said cess as well as the contribution from the respondent who was the Thikanedar of Sikar, for the years 1951-52, 1952-53 and from April 1, 1954 to June 16, 1954,the date on which all zamindaries were abolished. The further case of the plaintiff was that the account of the cess and the contribution due from the respondent was taken on September 15, 1953 and a detailed statement of account was sent to the respondent demanding from him a sum of ₹ 55,791/1/-as arrears due from him. In response to the demand made by....

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.... suit, yet did not accept the plea of the respondent that the suit was not maintainable on the ground that the said plea had not been taken by the respondent in his written statement. 4.As we are of opinion that the suit was not maintainable we have not thought it necessary to go into the question of limitation. In our opinion, the High Court was wrong in holding that the respondent had not pleaded that the suit was not maintainable. In paragraph 1 of the written statement of the respondent, it was specifically pleaded that: ...that the right of the District Board to levy and realise cess and contribution from the Government and the Thikanedars or Atiyadars is not admitted and is categorically denied. 5. This is a specific plea. On the b....

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....hall be entitled to realise from their tenants and the sub-grantees, and the sub-grantees from their tenants, the sums due under Clause 2 of Section 3. 33. Government shall give a grant equivalent in amount to the cess levied in Khalsa area by the Board. 34. (1) Government shall realise from each State-grantee an amount equal to the aggregate of the amounts of cess payable to him by his tenants. 8. From a perusal of these provisions, it is clear that in the matter of collection of casses by the Thikanedar from his sub-grantees and tenants in the Non-Khalsa area, he has to pay the same along with his contribution to the Government and the Government thereafter makes it over to the District Board. He has no liability to make over the colle....