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    <title>1943 (4) TMI 12 - CALCUTTA HIGH COURT</title>
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    <description>A patni kabuliyat covering three estates was held to create one tenure, not three separate tenures, because the instrument described a single arrangement, used aggregate rent for the putni mahal, and treated the separate kists as a calculation method only. Section 37 of Act 11 of 1859 was construed as a revenue-protective provision allowing the purchaser at a revenue sale to annul subordinate interests created after settlement, including a tenure extending over more than one estate to the extent it affected the estate sold. The contrary view in Ashamoyi Basu v. Baranagore Jute Factory, Ltd. was rejected as inconsistent with the statute&#039;s language and object.</description>
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    <pubDate>Fri, 02 Apr 1943 00:00:00 +0630</pubDate>
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      <title>1943 (4) TMI 12 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=287290</link>
      <description>A patni kabuliyat covering three estates was held to create one tenure, not three separate tenures, because the instrument described a single arrangement, used aggregate rent for the putni mahal, and treated the separate kists as a calculation method only. Section 37 of Act 11 of 1859 was construed as a revenue-protective provision allowing the purchaser at a revenue sale to annul subordinate interests created after settlement, including a tenure extending over more than one estate to the extent it affected the estate sold. The contrary view in Ashamoyi Basu v. Baranagore Jute Factory, Ltd. was rejected as inconsistent with the statute&#039;s language and object.</description>
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      <pubDate>Fri, 02 Apr 1943 00:00:00 +0630</pubDate>
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