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Judgment
We do not think the District Board is liable. The Collector was the person who levied the cess u/s 76 of the Local Boards Act. Following the
decision in Harischandra Devu v. President District Board of Ganjam 24 M. 114, we mast hold that the suit was rightly dismissed against the
District Board. As regards the suit against the Collector, we see no reason to think it is badly framed. The basis of the action �is that the
Collector acted in excess of his statutory authority. The liability is one which sounds in tort. It is true the plaintiff does not describe the relief claimed
as damages for a tort, but as refund of money levied. The money levied is only measure of the damages sustained. Except in cases of contractual
agency, there is no question of the liability of the doer of the act charged. It mayor may not be according to circumstances that somebody else is
liable also as master or principal.
We must, therefore, reverse the decrees of the Courts below as regards the 1st defendant and remand the suit to the District Munsif to be
disposed of according to law. The costs as between the plaintiff and the 1st defendant hithereto incurred will be provided for in the revised decree.
We dismiss the second appeal against the 2nd defendant.