https://www.taxtmi.com/caselaws?id=291812 A finality clause in revenue legislation does not necessarily bar Civil Court scrutiny of jurisdictional facts; its scope depends on whether the statute merely regulates assessment or also conclusively excludes inquiry into liability. The court considered competing views on Act IX of 1847: one view preserved civil scrutiny of whether Revenue Authorities had jurisdiction to assess re-formed land, while the other treated the Board's order as final on both liability and assessment. The judges also differed on whether land re-formed on the site of a permanently-settled estate was assessable as alluvial or derelict land. No clear majority outcome emerged on jurisdiction or assessability. en-us Sat, 14 Aug 1886 00:00:00 +0521 Wed, 25 Nov 2020 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291812 A finality clause in revenue legislation does not necessarily bar Civil Court scrutiny of jurisdictional facts; its scope depends on whether the statute merely regulates assessment or also conclusively excludes inquiry into liability. The court considered competing views on Act IX of 1847: one view preserved civil scrutiny of whether Revenue Authorities had jurisdiction to assess re-formed land, while the other treated the Board's order as final on both liability and assessment. The judges also differed on whether land re-formed on the site of a permanently-settled estate was assessable as alluvial or derelict land. No clear majority outcome emerged on jurisdiction or assessability. Case-Laws Indian Laws Sat, 14 Aug 1886 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=291812