Original jurisdiction barred in revenue matters where officials act bona fide under statutory powers, even if the act is challenged as illegal.

Section 106(2) of the Government of India Act, 1915 was treated as an express and absolute bar on the High Court's original jurisdiction in matters concerning revenue or acts done in collection of revenue. The prohibition was held to apply even where the challenged act was alleged to be illegal, provided the officials acted bona fide under the statute and in purported exercise of their powers. Earlier authority could not override the re-enacted statutory restriction. A suit questioning a Collector's termination of an income-tax agreement was therefore outside the High Court's original side jurisdiction and could not be entertained.

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Issues: Whether the High Court had original jurisdiction to entertain a suit concerning a revenue matter and the Collector's termination of an income-tax agreement, in view of the statutory bar on original jurisdiction in revenue cases.

Analysis: Section 106(2) of the Government of India Act, 1915 was treated as an express and absolute prohibition against the High Court exercising original jurisdiction in any matter concerning the revenue or any act ordered or done in the collection thereof. The Court held that the earlier line of authority could not override the re-enacted statutory bar. It further held that the protection applies even where the impugned act is alleged to be illegal, so long as the revenue acted bona fide under the statute and in purported exercise of the powers available to them.

Conclusion: The Court had no jurisdiction to entertain the suit, and the suit was dismissed with costs.

Final Conclusion: A suit questioning an act done in purported exercise of revenue-collection powers could not be tried on the original side of the High Court when the governing statute expressly excluded such jurisdiction.

Ratio Decidendi: An express statutory bar excluding original jurisdiction in revenue matters prevents the High Court from entertaining a suit challenging an act done in purported collection of revenue, even if the act is alleged to be unlawful, where the officials acted bona fide under the statute.

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