TaxTMI 
TaxTMI 
1910 (4) TMI 1
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....te of the decision of the Survey officer, and in the present case that is a decision to which the provisions of Section 24 are applicable, and Section 13 is made by Section 25 to apply, mutatis mutandis, in the case of a final decision passed under Section 24. The starting point is therefore the date of the decision passed under Section 24. We find no difficulty in holding that the date of the decision is the date on which the decision is passed, and therefore that the starting point is the date of the passing of the decision. The precedents seem therefore to be in point, there being do material difference between the earlier and the later Acts so far as the present matter is concerned. 3. Section 24 of Act IV of 1897 requires the decision....
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....wing what it contains. Till then, though it may be written out, signed and dated, it is nothing but the decision which the officer intends to pass. It is not passed so long as it is open to him to tear up what he has written and write something else. 5. We do not say that in all cases the decision under Section 24 of the Act (IV of 1897) is passed on the day on which the information required by that section reaches the party to whom it has to be given. There seems to be nothing to prevent the Survey officer from giving parties sufficient notice of the day on which he will pass his decision, to enable them, if they choose, to be present and hear it, and if that is done limitation would run from that day if the decision is announced on that ....