https://www.taxtmi.com/caselaws?id=186385 A statutory annulment under Section 4(b) of the Bihar Land Reforms Act, 1950 cannot be sustained unless the finding that a settlement was made to cause loss to the State rests on evidence. The Collector's conclusion was based mainly on the assumption that rent of Rs. 3 per katha was unusually low, but no material was produced to show the prevailing rent for similar land at the relevant time. Because the decisive factual basis was unsupported and rested on conjecture, the annulment order was held unsustainable and the impugned orders were set aside. en-us Tue, 05 Jan 1971 00:00:00 +0530 Fri, 16 Sep 2016 10:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186385 A statutory annulment under Section 4(b) of the Bihar Land Reforms Act, 1950 cannot be sustained unless the finding that a settlement was made to cause loss to the State rests on evidence. The Collector's conclusion was based mainly on the assumption that rent of Rs. 3 per katha was unusually low, but no material was produced to show the prevailing rent for similar land at the relevant time. Because the decisive factual basis was unsupported and rested on conjecture, the annulment order was held unsustainable and the impugned orders were set aside. Case-Laws Indian Laws Tue, 05 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186385