https://www.taxtmi.com/caselaws?id=460064 In a statutory revenue sale, title vests from the date of sale and the sale certificate is only evidentiary guidance, so delay in issuing the certificate did not deprive the Collector of power to proceed for later arrears. Government revenue is not an ordinary debt, and the Contract Act rule on appropriation of payments did not control land-revenue collection; the Collector could credit the payment against the earliest arrears under revenue practice. A prior attachment under the Cess Act did not invalidate the sale where it was not shown to be legally subsisting when the January arrears accrued, and Section 17 of Act XI of 1859 did not apply. The revenue sale was therefore upheld as lawful. en-us Fri, 06 Jul 1906 00:00:00 +0530 Thu, 09 Jan 2025 17:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460064 In a statutory revenue sale, title vests from the date of sale and the sale certificate is only evidentiary guidance, so delay in issuing the certificate did not deprive the Collector of power to proceed for later arrears. Government revenue is not an ordinary debt, and the Contract Act rule on appropriation of payments did not control land-revenue collection; the Collector could credit the payment against the earliest arrears under revenue practice. A prior attachment under the Cess Act did not invalidate the sale where it was not shown to be legally subsisting when the January arrears accrued, and Section 17 of Act XI of 1859 did not apply. The revenue sale was therefore upheld as lawful. Case-Laws Income Tax Fri, 06 Jul 1906 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460064