JUDGMENT : S. Shamsul Hasan, J. - These two applications having been heard together are being disposed of by this common JUDGMENT :. 2. Though the facts differ in irrelvant detail the legal situations fire similar and common. In both the applications certificates under the Bihar and Orissa Public Demands Recovery Act, 1914, (hereinafter to be referred to as 'the Act'), including the ORDER :s dated 29.4.1981 (Annexures 9 find 10) have been assailed. These requisition for certificates relate to the recovery of health and education cess. They are Annexures 1' in each petition, 3. It is not disputed that the petitioners in both the cases are liable to pay health and education cess. The nature and purpose of these levies are not contention and need not thus be stated, except to say that they are collected for, the specific purpose relating to, health and education. 4. The disputed question is whether these levies can be recovered by two authorities separately, that is, the municipality and the revenue office of the State in relation to the valuation of the house and land separately or cumulatively for the entire holding by one authority. At the outset I may set out tae definition of the word 'holding' as mentioned under section 3(9) of the Bihar and Orissa Municipal Act, 1922.- " 'Holding' means land held under one title or agreement and surrounded by one set of boundaries : Provided, that, where two or more adjoining holdings form part and parcel of the site of premises of a dwelling-house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act, other than those mentioned in clause (a) of section (1) of section 82." The relevant statute in relation to the education cess is the Bihar and Orissa Primary Education Act, 1919, as amended, by Bihar Ordinance No. 162 of 1975, sub-section (1) of section 13 which is relevant, is quoted below. "(1). "(1). The free primary education cess shall- (a) in any municipality constituted under the Bihar and Qrissa Municipal Act, 1922 (B. and O. Act VII of 1922) and in any area specified in a notification issued under sub-section (1) of section 388 of that Act, be forty per cent of the tax on a holding under clause (b) of sub-section (1) of section 82 or under clause (b) of section 389, as the case may be, of that Act thall de recoverable in the same manner as if it were such tax; (b) in the area to which the Patna Municipal Corporation Act, 1951, (Bihar Act XIII of 1952), applies, be forty per cent, of the tax on a holding under clause (a) of section 123, of that Act and shall be recoverable in the same manner as if it were such tax; and, (c) in any other area, other than a cantonment, be forty percent of the total rent which is payable by raiyat, or if no rent is actually payable, would, on a reasonable assessment, be payable during the year, for any land by raiyat of, by any other person in actual use or occupation thereof and shall be recoverable in the same manner as if it were such rent." The enactment in regard to the health tax is the Bihar Health Cess (Second) Ordinance, 1973, and section 3 deals with the, levy of health cess, the relevant portion of which provides as follows :- "(1), A health cess shall be payable to the Government for each financial year- (a) by every person in any municipality constituted under the Bihar and Orissa Municipal Act, 1922, (B. & O. Act VII of 1922), and in any area specified in a notification issued under sub-section (1) of section 388 of that Act at the rate of 20%, of the tax on a holding under clause (b) of sub-Section (1) of section 82, or under clause (b) of section 389, as the case may be, of that Act and shall be recoverable in the same manner as if it were such tax; (b) by every person in the area to which the Patna Municipal Corporation Act, 1951 (Bihar Act XIII of 1952), applies, at the rate of 20 percent of the tax on a holding under clause (a) of section 123 of that Act and shall be recoverable in the same manner as if it were such tax; and, (c) by every raiyat in any other area, other than a cantonment, at the rate of 20 per cent, of the total rent which is, payable by a raiyat, or if no rent is actually payable. would on a reasonable assessment, be payable, during the year, for any land held by a raiyat or by any other person in actual use or occupation thereof and shall be recoverable in the same manner as if it were such rent." 5. The dispute turns on the interpretation of the words "in any other area" in clause (c), a phrase common in both the enactments. Learned counsel for the petitioners submits that sub-section (1) of section 13 lays down the rate at which the tax is recoverable and mentions the authority which can do so. In relation to clause (a) cess can be collected by the municipality or notified area committee at the rate mentioned therein. In relation to clause (b) it has to be done by the patna Municipal Corporation at the rate mentioned. Clause (c) however, applies to such property that is situated beyond the municipality, notified area committee or, the Corporation in which event the Revenue Officer is entitled to make the collection at the rates mentioned. A cantonment, however, has been exempted. 6. Learned counsel for the State submits that clauses (a) and (b) relate to the collection by the municipal authorities on the basis of holding tax and clause (c) authorises the revenue authority to collect tax even in the areas covered by clauses (a) and (b). In my view, the submission of the learned counsel for the State is entirely untenable. The holding is assessed for payment of tax by the Corporation, municipality or the notified area committee, does not countenance separation of identity between building and land integrated, as is apparent from the definition of 'holding' set put above, and, once holding tax is assessed, that amount becomes the basis for calculating the levy of health cess and primary education cess, as is apparent from the clause itself. 7. Secondly, the use of the words "in any other area" clearly means that the areas• mentioned in clauses (a) and (b) are excluded from the area mentioned in clause (c). The plain meaning of the words "any other area" means the area different from those described earlier in clauses (a) and (b). These words cannot be interpreted to mean that they would also apply separately to lands apart from the description as mentioned in clauses (a) and (b). This is further clarified by the use of the 'area'. The plain meaning of the words "any other area" means the area different from those described earlier in clauses (a) and (b). These words cannot be interpreted to mean that they would also apply separately to lands apart from the description as mentioned in clauses (a) and (b). This is further clarified by the use of the 'area'. Had it really related to the land only then the word 'area' would not have been used. The area clearly means territorial division of the lands falling within the Corporation, Municipality or the notified area committee and those beyond, them. 8. Two annexures have been cited in the petition, one relating to health cess and the other, education cess. The yare Annexures-(sic) From these annexures it is clear that the interpretation given by the State is entirely unwarranted and the interpretation of the petitioner is completely fortified by them. These annexures law down the procedure of collection and direct the municipality, Corporation or the notified area committee to collect health and education cess and after retaining 10 per cent as collection charge remit the rest to the concerned departments for user in accordance with law. 9. It may be mentioned here that the petitioners have, according to them, already deposited the entire amount as required by law with the concerned municipality and this fact has not been controverted. Surprisingly, therefore, the State ventured upon effecting double levy under the same head on the petitioners, which is untenable in law. The total, amount leviable cannot be exceeded by this method and no double payment can be justified. 10. In the result, therefore, both the applications are allowed, with costs, and Annexures 7, and 10 are struck down.