https://www.taxtmi.com/caselaws?id=276938 A claim arising from the merger-era claims procedure remained within the sphere of act of State until the Government expressly or impliedly accepted it, because the process was an enquiry for the new sovereign authority and not a municipal adjudication creating an enforceable civil right. The claimant therefore had no vested right to insist on acceptance before rejection. The Court further held that, although the claimant had been heard by the Claims Officer and given an opportunity to place material before the Board of Revenue, the process was not a judicial trial and did not require a further viva voce hearing before the Government rejected the report. The appeals failed and the rejection of the claims was upheld. en-us Wed, 08 Mar 1961 00:00:00 +0530 Tue, 20 Nov 2018 16:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276938 A claim arising from the merger-era claims procedure remained within the sphere of act of State until the Government expressly or impliedly accepted it, because the process was an enquiry for the new sovereign authority and not a municipal adjudication creating an enforceable civil right. The claimant therefore had no vested right to insist on acceptance before rejection. The Court further held that, although the claimant had been heard by the Claims Officer and given an opportunity to place material before the Board of Revenue, the process was not a judicial trial and did not require a further viva voce hearing before the Government rejected the report. The appeals failed and the rejection of the claims was upheld. Case-Laws Indian Laws Wed, 08 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276938