https://www.taxtmi.com/caselaws?id=296628 A revisional authority may interfere with a finding that is perverse, unsupported by relevant material, or based on irrelevant material; here, the Sub-Divisional Officer's conclusion was rejected because it ignored evidence and applied a criminal standard instead of preponderance of probability, so the finding that the land was leased for sugarcane cultivation was restored. Section 43A of the Bombay Tenancy and Agricultural Lands Act, 1948 was held applicable even where the lease was granted to a single person, because the expression "persons" must be read with the Bombay General Clauses Act, 1904, under which the singular includes the plural unless the context repels it. The appeal succeeded and the High Court's contrary view was set aside. en-us Mon, 29 Jul 2013 00:00:00 +0530 Fri, 30 Jul 2021 10:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296628 A revisional authority may interfere with a finding that is perverse, unsupported by relevant material, or based on irrelevant material; here, the Sub-Divisional Officer's conclusion was rejected because it ignored evidence and applied a criminal standard instead of preponderance of probability, so the finding that the land was leased for sugarcane cultivation was restored. Section 43A of the Bombay Tenancy and Agricultural Lands Act, 1948 was held applicable even where the lease was granted to a single person, because the expression "persons" must be read with the Bombay General Clauses Act, 1904, under which the singular includes the plural unless the context repels it. The appeal succeeded and the High Court's contrary view was set aside. Case-Laws Indian Laws Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296628