1. The land-cess can be included in the rent under Section 4 of the Rent Recovery Act. It can therefore be treated in the nature of rent. However this may be, it does not fall under Article 13 of the 2nd Schedule of the Provincial Small Cause Courts Act.
2. The total amount of rent including the land-cess not being Rs. 500 in value, no second appeal lies. This second appeal is therefore rejected with costs: The memorandum of objections is rejected.