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Jurisdiction of Civil Court to interfere with Municipality assessment. Analysis: The Appellant, Chairman of the Municipality, challenges the jurisdiction of the Civil Court to interfere with the Municipality's assessment. The suit aims to set aside an assessment on a granary and threshing floor owned by the Plaintiff. The Municipality initially assessed both as one holding, but later separately assessed them, increasing the Plaintiff's assessment by 9 annas. The Municipality argues that the Plaintiff should have sought redress through the Commissioners under sec. 113 of Act III of 1884, as per sec. 116, instead of approaching the Civil Court. The Plaintiff contends that if the assessment was ultra vires, beyond the Municipality's statutory powers, he can challenge it in a Civil Court. The key issue is whether the Municipality acted within its statutory powers in the separate assessment in 1894. The relevant sections are secs. 85 and 93. Sec. 85 empowers the Municipality to tax persons occupying holdings according to their circumstances. In 1893, the Municipality assessed the granary and threshing floor together at Rs. 12. In 1894, they separately assessed the granary at Rs. 12 and the threshing floor at 9 annas. The critical issue lies in the interpretation of sec. 93, which allows the Municipality to enhance inadequate assessments due to mistake or fraud. The Court distinguishes between enhancing an existing assessment and making a new assessment. The Court rules that the Municipality's actions in 1894 constituted a new and independent assessment rather than an enhancement of the existing assessment. As such, the Municipality should have waited for the next triennial assessment to make such changes. The Court concludes that the suit is maintainable as the Municipality exceeded its powers under sec. 93. In a concurring opinion, Banerjee, J. agrees with Maclean, J.'s analysis, leading to the dismissal of the appeal with costs.
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