Alluvial accretion assessment upheld where no fundamental statutory irregularity was shown in the survey and mapping process.

In assessment proceedings for lands alleged to have been added by alluvion, the governing revenue scheme permitted assessment of the accreted land, and the objector had to show a fundamental statutory irregularity to defeat the proceedings. The comparative use of earlier maps, on-site inspection, and preparation of a superimposed map were treated as sufficient compliance; the absence of a separate standalone map did not by itself establish invalidity. Because the objections went only to factual and procedural matters within the revenue authorities' competence, the challenge to the assessment failed and the assessment of the accreted lands was upheld.

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Issues: Whether the diara assessment proceedings were invalid for want of a lawful new survey and map under the governing revenue statutes, and whether the challenged objections disclosed any fundamental irregularity sufficient to defeat the assessment.

Analysis: The assessment related to lands alleged to have been added by alluvion. The governing scheme under the relevant revenue enactments permitted assessment of such accretions, while the orders of the Board of Revenue were final subject only to challenge for fundamental irregularity. The objectors therefore had to establish a substantial departure from mandatory procedure. On the evidence, the lands were in fact visited and surveyed, earlier maps were used, a comparative map was prepared by superimposition, and the absence of a separate standalone map did not show legal invalidity. The objections were treated as matters of fact and procedure properly within the competence of the revenue authorities.

Conclusion: The diara proceedings were not shown to be unlawful, and the challenge to the assessment failed.

Final Conclusion: The assessment of the accreted lands was upheld, the contrary decree was set aside, and the suit was dismissed with costs.

Ratio Decidendi: In proceedings for assessment of alluvial accretions, the objector must prove a fundamental statutory irregularity, and mere criticism of the manner in which maps or surveys were comparatively prepared is insufficient to invalidate the revenue authorities' decision.

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