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Issues:
1. Jurisdiction of Small Cause Court for the present claim. 2. Applicability of res judicata regarding road cess. 3. Recoverability of public works cess on the patni. Analysis: Issue 1: Jurisdiction of Small Cause Court The plaintiff sought to recover road cess and public works cess from the defendant. The defendant argued that the suit should be in the Small Cause Court due to the amount being under the limit for second appeal. The court held that the claim was not a simple money claim but created by a special enactment, thus not falling under the Small Cause Court Act. The court found the suit maintainable outside the Small Cause Court jurisdiction. Issue 2: Res Judicata on Road Cess Regarding the road cess, the defendant claimed that a previous decision barred the current claim as the plaintiff was denied recovery in a prior case. The court noted that the previous decision was under &8377; 100, making it final. Despite the current claim exceeding &8377; 100, the principle of res judicata applied as the liability to road cess was already decided by a competent court. The plaintiff's delay in suing for a higher amount did not nullify the previous decision's effect. Issue 3: Public Works Cess on Patni The plaintiff sought to recover public works cess on the patni, arguing its applicability based on Bengal Act II of 1877. The court analyzed the definition of 'tenure' under the District Road Cess Act and whether a jalkar qualified as 'land' for the cess. The court determined that a jalkar did not imply an interest in the soil, as seen in English law regarding fisheries. The court concluded that a patni of a jalkar did not constitute a tenure under the Road Cess Act. Therefore, the plaintiff could not recover public works cess on the patni. In conclusion, the court dismissed the appeal, emphasizing that the plaintiff's claims did not fall under the Small Cause Court jurisdiction, and the recovery of public works cess on the patni was not permissible based on the definition of 'tenure.'
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