Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1910 (4) TMI 1

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 to be-recorded in writing with its reasons and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ten 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 day. That is the date of communication, though the pa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h channel ever existed. On the other hand, there is evidence to support the plaintiff's case and one of the first defendant's witnesses admitted that the drainage channel might have been dug on the site of Mattavanikodu. As to the relative positions of Enugakodu and Mattavanikodu there is no doubt, for exhibits H and K show that the former was north of the latter. Again, according to the Survey officer the drainage channel was dug along the lowest; line of country, and he assumes, and the assumption is reasonable, that there was along the line an important stream. If this were so, and the stream was known as Enugakodu, we should expect to find it given as the northern, boundary of Amadalapali, just as it is given as the northern bou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates