Revenue sale invalid before expiry of notified payment deadline for arrears under the Bengal Revenue Sales Act

Property could not be sold for arrears of revenue before the expiry of the last date fixed by lawful notification for payment of that arrear. Revenue due on 28 March 1919 became an arrear only on 1 April 1919 under the Bengal Revenue Sales Act, 1859, and the notification under Section 3 fixed 7 June 1919 as the last date for payment in the relevant area. The notice did not treat 28 March 1919 as the final payment date; it identified only the period for which revenue was due. A sale held on 6 June 1919 was therefore invalid and liable to be set aside.

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Issues: Whether the sale of the plaintiff's share was invalid because it was held before the last date fixed for payment of the arrear of revenue became effective.

Analysis: The revenue for the plaintiff's share was payable in instalments, and the sum in question fell due on 28 March 1919. Under Section 2 of the Bengal Revenue Sales Act, 1859, it became an arrear only on 1 April 1919. The notification issued under Section 3 fixed the last date for payment in the relevant area as 7 June 1919. The notice relied upon did not fix 28 March 1919 as the last date for payment; it used that date only to identify the period for which the revenue was due. On that construction, the estate was not liable to sale until the expiry of 7 June 1919.

Conclusion: The sale held on 6 June 1919 was invalid and liable to be set aside.

Final Conclusion: The decree of the High Court was reversed and the decree in favour of the plaintiff was restored.

Ratio Decidendi: Property cannot be sold for arrears of revenue before the expiry of the last date fixed by lawful notification for payment of that arrear.

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