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Judgment
Das, J.—The learned vakil for the appellant has put the point very concisely and very forcibly before us, but we are unable to say that the view taken by the lower appellate Court is erroneous. He concedes that the suit for the plaintiff was in respect of cesses. He concedes that the Settlement Officer, to be more accurate, in this particular case, did determine the village cesses which were leviable in accordance with village custom and the rates at which they were leviable and he concedes that the suit is in accordance with the determination of the Deputy Commissioner.
He also concedes that the Board of Revenue has sanctioned the proposal of the Deputy Commissioner as to the levy of the cesses, but he urges before us that as the Board of Revenue did not sanction the rates at which such cesses were leviable, the plaintiff is not entitled to maintain the action.
Now in order to determine the point which has been argued before us, it is necessary to consider the provisions of certain sections of the Central Provinces Land- Revenue Act. Section 76of the act authorizes the Settlement Officer to determine and record the village cesses, if any, which are leviable in accordance with village custom, and the persons by and from whom, and the rates at which, they are leviable; and it directs that such cesses shall, if sanctioned by the Chief Commissioner, be leviable accordingly.
Section 132 of the Act gives a similar power to the Deputy Commissioner if he has to determine the matter when the settlement is not in progress. Section 153 provides that-
" no suit shall lie in a Civil or Revenue Court for the recovery of any village cess which has not been sanctioned by the Chief Commissioner and also either recorded at a Settlement or u/s 132, clause (h)."
The argument of the learned vakil is that the Chief Commissioner must not only sanction the village cess, but must further sanction the rates at which such cess is leviable. I am unable to agree with this contention. It seems to me clear on a reading of section 76 of the Central Provinces, Land-Revenue Act that all that the Board of Revenue has to do is to sanction the levy of the cess, not the rate at which such cess is leviable. In my opinion, the view taken by the learned Judge is right.
These appeals must be dismissed with costs.
Adami, J
I agree.