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Issues: (i) Whether the plaintiff's challenge was within time under Section 25 of Madras Act XXVIII of 1860; (ii) Whether the Settlement Officer's decision was binding where the statutory procedure was not followed and the evidence was not taken by the officer himself.
Issue (i): Whether the plaintiff's challenge was within time under Section 25 of Madras Act XXVIII of 1860.
Analysis: The period for appeal could not begin before the decision was communicated to the parties, since otherwise a party might be deprived of the right of appeal without knowledge that a decision had been made. On that basis, the challenge was treated as timely.
Conclusion: The challenge was within time and was not barred by limitation.
Issue (ii): Whether the Settlement Officer's decision was binding where the statutory procedure was not followed and the evidence was not taken by the officer himself.
Analysis: The statutory scheme required the officer to take the evidence himself. Accepting the report of a subordinate and then issuing the decision was held to be an irregular exercise of power and not a valid compliance with the Act. The defect went to the validity of the decision itself.
Conclusion: The decision was void and not binding on the plaintiff.
Final Conclusion: The appeal succeeded, the impugned decision was set aside, and the plaintiff obtained relief with costs left to be borne by each party throughout.
Ratio Decidendi: Where a statute requires an authority personally to take evidence and decide a matter, failure to comply with that mandatory procedure renders the decision void; limitation for appeal runs only from communication of the decision to the affected party.