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    <title>1906 (4) TMI 2 - HIGH COURT OF ALLAHABAD</title>
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    <description>Sections 183 and 233(m) of the United Provinces Land Revenue Act were construed narrowly: they did not bar a third party&#039;s civil suit where her property had been attached for revenue arrears due by others. The court treated section 183 as a remedy for the defaulter against the Government for payments made under protest, and section 233(m) as protecting the Government against claims within the revenue-paying class, not extinguishing third-party remedies. A person who pays such revenue to release her property is entitled to reimbursement under section 69 of the Indian Contract Act, and section 70 also supported recovery. The amount paid, with interest and costs, was recoverable from the defendants.</description>
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    <pubDate>Tue, 10 Apr 1906 00:00:00 +0530</pubDate>
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      <title>1906 (4) TMI 2 - HIGH COURT OF ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=292636</link>
      <description>Sections 183 and 233(m) of the United Provinces Land Revenue Act were construed narrowly: they did not bar a third party&#039;s civil suit where her property had been attached for revenue arrears due by others. The court treated section 183 as a remedy for the defaulter against the Government for payments made under protest, and section 233(m) as protecting the Government against claims within the revenue-paying class, not extinguishing third-party remedies. A person who pays such revenue to release her property is entitled to reimbursement under section 69 of the Indian Contract Act, and section 70 also supported recovery. The amount paid, with interest and costs, was recoverable from the defendants.</description>
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      <pubDate>Tue, 10 Apr 1906 00:00:00 +0530</pubDate>
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