https://www.taxtmi.com/caselaws?id=276320 A purchaser of an entire permanently settled estate who annuls under-tenures under Section 37 of Act 11 of 1859 does not remain liable for the unpaid balance of apportioned Record of Rights preparation costs. Rule 414 of the Bengal Survey and Settlement Manual was confined to death, transfer or abandonment and did not extend to annulment of under-tenures. Even if the liability operated as a charge on the patni estate, the charge could not survive once the under-tenure was validly annulled. Section 114 of the Bengal Tenancy Act, 1885, read with the certificate procedure under Section 8 of the Bengal Public Demands Recovery Act, 1913, created liability only against the specific certificate-debtor and did not authorise shifting liability to a later purchaser absent express statutory language. en-us Mon, 17 Oct 1938 00:00:00 +0530 Tue, 06 Nov 2018 10:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276320 A purchaser of an entire permanently settled estate who annuls under-tenures under Section 37 of Act 11 of 1859 does not remain liable for the unpaid balance of apportioned Record of Rights preparation costs. Rule 414 of the Bengal Survey and Settlement Manual was confined to death, transfer or abandonment and did not extend to annulment of under-tenures. Even if the liability operated as a charge on the patni estate, the charge could not survive once the under-tenure was validly annulled. Section 114 of the Bengal Tenancy Act, 1885, read with the certificate procedure under Section 8 of the Bengal Public Demands Recovery Act, 1913, created liability only against the specific certificate-debtor and did not authorise shifting liability to a later purchaser absent express statutory language. Case-Laws Indian Laws Mon, 17 Oct 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276320