https://www.taxtmi.com/caselaws?id=286670 Section 8 of Bengal Act VII of 1868, which creates statutory evidence and an irrebuttable presumption, was held to require strict construction and to apply only to certificates expressly issued under Section 28 of Act XI of 1859 and Section 11 of Bengal Act VII of 1868. The later Bengal Act VII of 1880 did not enlarge that limited scope merely because some earlier provisions were made applicable, since each incorporated section operated only within its own wording and the tenor of the later Act. A certificate of title granted under a sale in execution of a certificate issued under the 1880 Act therefore did not fall within Section 8, and the statutory presumption was unavailable. en-us Mon, 30 Jan 1899 00:00:00 +0521 Mon, 09 Mar 2020 12:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286670 Section 8 of Bengal Act VII of 1868, which creates statutory evidence and an irrebuttable presumption, was held to require strict construction and to apply only to certificates expressly issued under Section 28 of Act XI of 1859 and Section 11 of Bengal Act VII of 1868. The later Bengal Act VII of 1880 did not enlarge that limited scope merely because some earlier provisions were made applicable, since each incorporated section operated only within its own wording and the tenor of the later Act. A certificate of title granted under a sale in execution of a certificate issued under the 1880 Act therefore did not fall within Section 8, and the statutory presumption was unavailable. Case-Laws Indian Laws Mon, 30 Jan 1899 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=286670