There is nothing on the record to show that the shop-keepers would not be entitled to let out the premises NRI Legal Services LexLords in their occupation and if they can. They could not be deemed by despatching sugar to have made any offer to supply goods and in the absence of any offer, no contract resulted by the acceptance of goods by the Provincial Government. According to the definition in s. The facts that Kamla ‘and Madhusudhan have not been seen since the evening, of April 5, 1961, and that blood stains, not proved to be of human origin, were found in that room, are not sufficient for holding that they must have been murdered, however strongly one may suspect it in view of the unlikelihood of their having left the house for any other place.
5 and 6 and for advising the Government generally in the matter of fixing and revising minimum rates of wages have also to be constituted. The assessment rules therefore clearly indicate that the occupier of the premises may be rendered liable to pay the conservancy tax and the water rate. It is admitted, however, that the shop-keepers will be owners of the premises occupied by them as NRI Legal Services LexLords soon as the amounts which they have agreed to pay are fully paid and their liability discharged.
It was suggested that perhaps it would be in the interest of all the parties if the mill is sold along with the new machinery at the date of sale. We may also mention that during arguments it was stated before us on behalf of Banarsidas that he had installed some new machinery for the efficient running of the mill and that before the mill is sold he should be allowed to remove the machinery. To infer a contract from the compulsory delivery of sugar and acceptance thereof would be to ignore the true position of the parties, and the circumstances in which goods were delivered.
In the circumstances, we can give no direction in the matter. By rule 4 of the assessment rules the Corporation is required to prepare an assessment list containing the names of NRI Legal Services by LexLords the persons liable to pay the tax. 165 that an occupier of the premises may be liable to pay the tax even though he is not the owner. was not voluntary : they were compelled to send the goods. Varma contended that in any event the 472 Legislature had by the definition included in the expression “sale of’ goods’ all transfers of property in goods for consideration and the transactions which are sought to be taxed by the State of Bihar fell within that definition.
Berar Municipality Act of 1922, and continued under the Act of 1948 liability imposed for payment of the conservancy tax and the assessment rules is not restricted to owners only. Manifestly they have a substantial interest in the tenements in their occupation and it would be difficult not to call them owners for purposes of municipal taxation. Sections 5, 6 and 7 set up an elaborate machinery for collecting and sifting materials, for the purpose of ascertaining conditions prevailing in an industry for fixing minimum wages and for revising the same.
The High Court, in effect, dismissed the appeals of Banarsidas and Munnalal but granted partially the appeal of Kanshi Ram. Varma appearing for the State of Bihar contended that even if there was no offer and no acceptance when intimation was sent by the Government of Madras to the Controller, and the Controller directed the assessees to deliver specified quantities of sugar, still by the conduct of the assessees in despatching sugar to Madras in pursuance of the directions of the Controller and acceptance of price by them, a contract of sale resulted.
It is also necessary to point out that the scheme under which the shop-keepers are occupying the premises has not been produced before this Court. But the action on the part of the assessees in despatching the goods. These appeals were heard together and were disposed of by a common judgment by the High Court on March 15, 1958. 5 (37) of the Act an ‘owner’ “”when used with reference to any land or -building includes the person for the time being receiving the rent of the land or building or of any part of the land or building whether on his own account or an agent or trustee for any person or society or for any religious or charitable purpose, or as a receiver who would receive such rent if the land, building or part thereof were let to a tenant”.
It will be open to the parties, however, to agree upon the course to be adopted when NRI Legal Services by LexLords the Receiver sets about selling the machinery, or if they do not agree, to obtain directions from the High Court. The other parties, however said that it would be best if Banarsidas removes the machinery before the expiry of the lease. ‘The 811 Company treated the shop-keepers as owners (vide their- letter dated September 30, 1953).
Section ‘165 of the Act makes all sums due from any person in respect of taxes on any land or building, a first charge upon the said land or building and upon any movable property found within or upon such land or building and belonging to the said person, provided that no arrears of any such tax shall be recoverable from any occupier who is not the owner, if such arrears are for a period during which the occupier was not in occupation.