TaxTMI 
TaxTMI 
1931 (1) TMI 25
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.... order of His Majesty in Council the appeal was restored upon, certain conditions therein specified. The appellant's case was lodged in April 1928; the respondents however did not file a case and were not represented at the hearing of this appeal. 2. The suit was brought by the plaintiff, a pardanashin lady, to set aside the sale of a certain share of Mauza Ladugaon, which took place on 6th June 1919, by reason of alleged arrears of revenue, for recovery of possession of the said share and for mesne profits. 3. It was alleged that the plaintiff's share in the said village was five annas ten gandas, and that defendants 2 and 3, Bedanand Thakur and Lachhmi Kant Thakur, together with other persons, were the owners of the other sh....
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....The defendant, Surajnarayan Chaudhuri, appealed against the above-mentioned decree to the High Court at Patna, making the plaintiff, and defendants 2 and 3 respondents. The learned Judges of the High Court held that there was an arrear of revenue in respect of which the share of the plaintiff was liable to be put up for sale, and that the sale of 6th June 1919, was valid. They therefore allowed the appeal, set aside the decree of the Subordinate Judge and dismissed the plaintiff's suit with costs. 5. The plaintiff's case in respect of the above-mentioned issue was that her share in the property was sold on account of her alleged default in the payment of the Chait kist, or installment, that the said kist was payable on 28th March....
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.... question then arises, when did the plaintiff's share become liable to be sold for default in payment of the said arrear of revenue. Section 3 of the said Act provides as follows: Upon the promulgation of this Act the Board of Revenue at Calcutta shall determine upon what dates all arrears of revenue and all demands which by the Regulations and Acts in force, are directed to be realized in the same manner as arrears of revenue, shall be paid up in each district under their jurisdiction, in default of which payment the estates in arrear in those districts, except as hereinafter provided shall be sold at public auction to the highest bidder. And the said Board shall give notice of the dates so fixed in the official Gazette, and s....
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....estate in question is in a district where the fasli era prevails and the annual revenue exceeded Rs. 100. Their Lordships are of opinion that the plaintiff's contention was correct. The sum of Rs. 45-7-3 was payable on 28th March 1919. It however was not an arrear until 1st April; the last date, therefore for payment of such arrear under the notification could not be 28th March; but the last date for payment was 7th June 1919. Under Section 3 of the said Act the plaintiff's share in the estate was not liable to be sold for default of payment of the said arrear of revenue until the expiration of the last day for payment, viz., 7th June 1919. Consequently the sale, which was held on 6th June 1919, was invalid, and must be set aside. ....
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....t revenue on pain of not being allowed credit in their accounts with the purchaser in respect of the sum so paid. This the 14th day of May 1919. (Signed) Rai Krishna Bahadur for Collector. 14. With respect to the learned Judges, their Lordships, as already intimated, are unable to agree with that decision. In the first place the said notice, "Ex. B" was not the only evidence on which the plaintiff relied, and in the second place in their Lordships' opinion the said notice did not specify 28th March as the last date of payment. 28th March 1919 was mentioned for the purpose of identifying the period in respect of which the revenue was due, viz., the period ending 21st Chait 1326 "corresponding to 28t....