https://www.taxtmi.com/caselaws?id=466623 Section 170-B restoration proceedings require the revenue authority to conduct the prescribed enquiry into transfer and possession before acting. The text notes that a Collector's ex parte order, made without that enquiry, may be treated as lacking compliance with statutory procedure, and that the presumption of unlawful possession under Section 170-B is rebuttable. It also states that the bar under Section 257 is to be construed strictly, so civil court jurisdiction is excluded only where the statute clearly bars the suit and the authority has acted in conformity with the Act and basic judicial procedure. A later insertion of a specific bar for Section 170-B matters does not affect a suit filed before that amendment. en-us Wed, 25 Feb 2015 00:00:00 +0530 Fri, 13 Feb 2026 20:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466623 Section 170-B restoration proceedings require the revenue authority to conduct the prescribed enquiry into transfer and possession before acting. The text notes that a Collector's ex parte order, made without that enquiry, may be treated as lacking compliance with statutory procedure, and that the presumption of unlawful possession under Section 170-B is rebuttable. It also states that the bar under Section 257 is to be construed strictly, so civil court jurisdiction is excluded only where the statute clearly bars the suit and the authority has acted in conformity with the Act and basic judicial procedure. A later insertion of a specific bar for Section 170-B matters does not affect a suit filed before that amendment. Case-Laws Indian Laws Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466623