Protest in land acquisition compensation must be judged on evidence, not merely on the receipt wording, before rejecting reference.

A reference under Section 18 of the Land Acquisition Act cannot be refused merely because the receipt does not record acceptance under protest; that question must be decided on the evidence, and the absence of the words "under protest" is not conclusive. The Collector was also required to consider the claimant's evidence on protest before acting on the objection. The matter was therefore remitted for a fresh decision on maintainability as a preliminary issue under Section 31(2), with the claimant's evidence to be treated before the District Judge and rebuttal evidence allowed to the State if necessary.

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Issues: Whether the Collector could refuse to forward the reference under Section 18 of the Land Acquisition Act on the ground that compensation was received without protest, and whether the order was vitiated for failure to consider the claimant's evidence.

Analysis: The record showed that the claimant had adduced evidence on the question of protest, but the Collector did not discuss that evidence. The mere absence of the words "under protest" on the receipt was held not to be conclusive by itself. The question whether compensation was accepted under protest goes to the maintainability of the reference and can be determined as a preliminary objection by the reference court. The proviso to Section 31(2) bars a reference only where the amount has been received otherwise than under protest.

Conclusion: The Collector's order was set aside, and the matter was directed to be referred to the District Judge for a fresh decision on the objection under Section 31(2) as a preliminary issue.

Final Conclusion: The petition succeeded to the extent that the impugned order was annulled and the reference question was remitted for fresh adjudication, with the claimant's evidence to be treated as evidence before the District Judge and rebuttal evidence to be allowed to the State if necessary.

Ratio Decidendi: A reference under Section 18 cannot be rejected merely because the receipt does not record protest; the question whether compensation was received under protest is a matter for judicial determination on the evidence and may be decided as a preliminary issue under Section 31(2).

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