IN THE SUPREME COURT OF INDIA
District Board, Shahabad and others
Fathima Beevi, J.
1. The appellant M/s. Dehri Rohtas Light Railway Company Limited carried on business of running a light railway between Dehri-on-Sone to Tiura Pipradhih in the district of Rohtas, Bihar. The railway line for the said light railway was laid over 67 kilometeRs. The area covered was 413.55 acres owned and/or used by the company as a lessee. The appellant was liable to pay cess to the District Board under Section 5 of the Bengal Cess Act IX
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