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    <title>1947 (7) TMI 5 - THE PRIVY COUNCIL</title>
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    <description>An order under Section 19 of the Madras Agriculturists&#039; Relief Act finally determining whether a judgment-debtor was an agriculturist was treated as a decree for purposes of appeal under the Civil Procedure Code, so revision was unavailable where an appeal lay. On the substantive issue, the claimant failed to show that the villages were wholly dedicated to charity: the instrument left surplus income available for private use subject to maintenance of the charity. The claim to agriculturist status under the Act therefore failed, and debt relief was not available.</description>
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    <pubDate>Tue, 29 Jul 1947 00:00:00 +0530</pubDate>
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      <title>1947 (7) TMI 5 - THE PRIVY COUNCIL</title>
      <link>https://www.taxtmi.com/caselaws?id=197900</link>
      <description>An order under Section 19 of the Madras Agriculturists&#039; Relief Act finally determining whether a judgment-debtor was an agriculturist was treated as a decree for purposes of appeal under the Civil Procedure Code, so revision was unavailable where an appeal lay. On the substantive issue, the claimant failed to show that the villages were wholly dedicated to charity: the instrument left surplus income available for private use subject to maintenance of the charity. The claim to agriculturist status under the Act therefore failed, and debt relief was not available.</description>
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      <pubDate>Tue, 29 Jul 1947 00:00:00 +0530</pubDate>
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