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    <title>1965 (8) TMI 102 - CALCUTTA HIGH COURT</title>
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    <description>Section 151 CPC cannot be used to revise a finally published record of rights where the governing statute itself provides a specific revisional mechanism. The Calcutta High Court noted that although the revenue officer had been invested with civil court powers under the West Bengal Estates Acquisition Act, 1954, that authority did not permit bypassing the Act&#039;s express procedure under Section 44(2-a). Proceedings founded on assumed inherent power were therefore incompetent, and the notice issued in support of them could not sustain jurisdiction.</description>
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      <link>https://www.taxtmi.com/caselaws?id=279327</link>
      <description>Section 151 CPC cannot be used to revise a finally published record of rights where the governing statute itself provides a specific revisional mechanism. The Calcutta High Court noted that although the revenue officer had been invested with civil court powers under the West Bengal Estates Acquisition Act, 1954, that authority did not permit bypassing the Act&#039;s express procedure under Section 44(2-a). Proceedings founded on assumed inherent power were therefore incompetent, and the notice issued in support of them could not sustain jurisdiction.</description>
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