https://www.taxtmi.com/caselaws?id=291813 Act IX of 1847 was construed as a machinery provision for assessing lands already liable to assessment, not as extending assessment power to reformed land within a permanently settled estate where full revenue had continued to be paid. Lands gained by alluvion or dereliction were treated as confined to changes occurring after settlement, so the phrase "land added to any estate" did not naturally cover such reformed land. The earlier Regulation of 1819 preserved civil-court recourse against unlawful revenue action, and that protection was not taken away by implication. Accordingly, the Civil Court retained jurisdiction to review the Board of Revenue's action, and the assessment proceedings were ultra vires. en-us Sat, 30 Nov 1889 00:00:00 +0521 Wed, 25 Nov 2020 11:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291813 Act IX of 1847 was construed as a machinery provision for assessing lands already liable to assessment, not as extending assessment power to reformed land within a permanently settled estate where full revenue had continued to be paid. Lands gained by alluvion or dereliction were treated as confined to changes occurring after settlement, so the phrase "land added to any estate" did not naturally cover such reformed land. The earlier Regulation of 1819 preserved civil-court recourse against unlawful revenue action, and that protection was not taken away by implication. Accordingly, the Civil Court retained jurisdiction to review the Board of Revenue's action, and the assessment proceedings were ultra vires. Case-Laws Indian Laws Sat, 30 Nov 1889 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=291813