https://www.taxtmi.com/caselaws?id=293773 Section 36 of the M. B. Land Revenue and Tenancy Act, 1950 was interpreted to apply its restrictions on second appellate jurisdiction across all second appeals, including those before the Commissioner and the Settlement Commissioner, not only appeals before the Board of Revenue. The Court relied on the Hindi text as the original and authoritative version, reading the English translation consistently with it. It further noted that an earlier narrower interpretation rested on an unexamined assumption and did not bar correction of the statutory meaning under stare decisis. The provision was therefore construed as imposing the same second-appeal limits before each forum. en-us Mon, 07 Mar 1983 00:00:00 +0530 Wed, 03 Mar 2021 10:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293773 Section 36 of the M. B. Land Revenue and Tenancy Act, 1950 was interpreted to apply its restrictions on second appellate jurisdiction across all second appeals, including those before the Commissioner and the Settlement Commissioner, not only appeals before the Board of Revenue. The Court relied on the Hindi text as the original and authoritative version, reading the English translation consistently with it. It further noted that an earlier narrower interpretation rested on an unexamined assumption and did not bar correction of the statutory meaning under stare decisis. The provision was therefore construed as imposing the same second-appeal limits before each forum. Case-Laws Indian Laws Mon, 07 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293773