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Judgment
Gordon, J.—We think that the preliminary objection taken by the respondent in this case, that no appeal lies, must prevail. The appeal arises out of a claim for cesses less than Rs. 100, which, u/s 47 of the Cess Act (Bengal Act VIII of 1880), [Act IX of 1880?] are made recoverable in the same way as an arrear of rent. And, under the definition of rent given in Clause 5 of Section 3 of the Bengal Tenancy Act (Act VIII of 1885), rent "includes also money recoverable under any enactment for the time being in force as if it was rent." That being so, the suit is really a suit for rent; and as the defendant has raised no question in his written statement as to the amount of cess which is payable by him to the plaintiff, no dispute has been decided between the parties which would have the effect of bringing the case under the provision of para 4 of Section 153 of the Bengal Tenancy Act. We think the case does not fall within that paragraph, and that, consequently, no appeal lies to this Court. That being so, this appeal must be dismissed with costs.