https://www.taxtmi.com/caselaws?id=460065 Payment received after a collector's sale warning may be treated as appropriated to the earlier arrears if the surrounding circumstances show an implied direction by the payer. On the facts discussed, the remittance made on the last day for payment was intended for the January kist in arrear, not the March kist, so the default was removed and no enforceable arrear remained to support the revenue sale. Applying the principles of appropriation of payments under the Indian Contract Act, the sale was therefore invalid and liable to be set aside. en-us Thu, 02 Apr 1908 00:00:00 +0530 Thu, 09 Jan 2025 17:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460065 Payment received after a collector's sale warning may be treated as appropriated to the earlier arrears if the surrounding circumstances show an implied direction by the payer. On the facts discussed, the remittance made on the last day for payment was intended for the January kist in arrear, not the March kist, so the default was removed and no enforceable arrear remained to support the revenue sale. Applying the principles of appropriation of payments under the Indian Contract Act, the sale was therefore invalid and liable to be set aside. Case-Laws Indian Laws Thu, 02 Apr 1908 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460065