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        1956 (8) TMI 49 - HC - Indian Laws

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        Disputed evacuee property liability cannot be recovered as arrears without prior legal determination. Section 48 of the Administration of Evacuee Property Act permits recovery as arrears of land revenue only for sums that are legally due to the State ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Disputed evacuee property liability cannot be recovered as arrears without prior legal determination.

                          Section 48 of the Administration of Evacuee Property Act permits recovery as arrears of land revenue only for sums that are legally due to the State Government or the Custodian; it does not authorise recovery of amounts that are merely claimed or disputed. Where liability for damages or compensation is contested, including disputes over tenancy, period of occupation, rate of compensation, or removal of machinery, the Custodian cannot act as an adjudicator of civil rights. The provision does not exclude ordinary civil court jurisdiction over contested liabilities, and a finality clause cannot extend to disputes not already legally due. Recovery of the disputed demand was therefore impermissible.




                          Issues: Whether the Custodian could determine disputed liability for damages or compensation for use and occupation of evacuee property and recover the amount as arrears of land revenue under Section 48 of the Administration of Evacuee Property Act.

                          Analysis: Section 48 permits recovery as arrears of land revenue only when the sum is due to the State Government or the Custodian under the Act. The expression "due" was construed to mean a sum that is legally enforceable and admitted or proved to be payable, not a sum that is merely alleged or claimed. Where liability itself is disputed, including disputes about tenancy, period of occupation, rate of compensation, or removal of machinery, the Custodian cannot assume the role of adjudicator. The Act was held not to exclude the jurisdiction of ordinary civil courts or to authorize executive determination of contested civil rights and liabilities. A finality clause does not extend to deciding disputed questions that are not already legally due.

                          Conclusion: The Custodian had no power to issue a demand for a disputed amount under Section 48, and recovery as arrears of land revenue was impermissible. The challenge succeeded in favour of the petitioner.

                          Ratio Decidendi: Section 48 authorizes recovery only of sums that are legally due under the Act, and it does not confer power on the Custodian to adjudicate disputed civil liability before resorting to coercive recovery.


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                          ActsIncome Tax
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