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    <title>1947 (7) TMI 12 - Bombay High Court</title>
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    <description>Section 4(b) of the Bombay Revenue Jurisdiction Act, 1876 bars a civil suit not only against the assessment itself but also against a contractual claim that would prevent recovery of land revenue otherwise lawfully leviable; a suit asserting a right to pay less under an agreement was therefore excluded. Agreements made under Sections 65 and 67 of the Bombay Land Revenue Code, 1879 were treated as conditional on the assessed subject-matter remaining identifiable, and the 1915 agreement became unenforceable after unauthorised demolition, reconstruction and extensions altered the property beyond the agreed mode of assessment. The Governor in Council&#039;s order under Section 211 was accordingly within power and could be relied on to levy assessment at the full standard rate.</description>
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    <pubDate>Sat, 12 Jul 1947 00:00:00 +0530</pubDate>
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      <title>1947 (7) TMI 12 - Bombay High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=292698</link>
      <description>Section 4(b) of the Bombay Revenue Jurisdiction Act, 1876 bars a civil suit not only against the assessment itself but also against a contractual claim that would prevent recovery of land revenue otherwise lawfully leviable; a suit asserting a right to pay less under an agreement was therefore excluded. Agreements made under Sections 65 and 67 of the Bombay Land Revenue Code, 1879 were treated as conditional on the assessed subject-matter remaining identifiable, and the 1915 agreement became unenforceable after unauthorised demolition, reconstruction and extensions altered the property beyond the agreed mode of assessment. The Governor in Council&#039;s order under Section 211 was accordingly within power and could be relied on to levy assessment at the full standard rate.</description>
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      <pubDate>Sat, 12 Jul 1947 00:00:00 +0530</pubDate>
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