TMI Blog2005 (5) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon order. 3. RULE. Mr. A.J. Patel, learned Counsel appears for the private respondents and waives service of notice of Rule. Mr. Mengdey, learned AGP appears for State authorities and waives service of notice of Rule for respondent authorities. 4. Upon hearing the learned Counsel appearing for the parties, it appears that the common question arise for consideration of the Court is as to whether the entry mutated on the basis of the registered sale deed could have been ordered to be cancelled by the authority in toto or the authority ought to have allowed the revenue entry to be continued with the qualification and clarification that the same would be subject to the outcome of the proceedings of civil suit which is pending before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be said to have been acquired over the land in question for which recording is required to be made in the revenue record. It is also well settled that the revenue entries are having value only for fiscal purpose and more particularly for the purpose of recovery of revenue and it neither confers any right or title over the property, nor does it take away the right or title in the property which otherwise cannot be available under the law. However, the question which arises for the consideration is if a sale deed is executed by the holder of the land which runs prima facie counter to the other statutory provisions of other enactment or is barred under the other enactment or it alters or disturbs the rights of the persons under the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Court in the above referred judgement, it appears that it would not be proper to hold that even if there are breaches under other enactment or such transfer is barred under the other enactment, the revenue authorities exercising power under Code could have ignored the same for the purpose of recording the mutation. At the same time, the authorities exercising power under the Code will have to exercise the jurisdiction within the limits of the statutory provisions of the Code. Therefore, on reconciling of both the aspects, it appears that in a case where the transfer of a land is made by registered sale deed and if the revenue authority prima facie is of the view that such transfer is either barred under the other enactment or is res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or without aforesaid qualification, it may also conversely mislead the public at large and also to those persons who act upon the revenue record, because there will be no recording of such transactions of registered sale deed which has the effect of conferring the right on property unless it is prohibited by the relevant statute under the other enactment or unless such sale deed is declared as null and void by the competent authority or through the process known to law. Therefore, it cannot be said that the authority exercising power under the Land Revenue Code has absolutely no jurisdiction to even prima facie consider the matter as to whether the breach of the other enactment is committed or not. At the most, it can be said that the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wd/o Shanabhai Bhulabhai Hirabhai has further made observations at paragraphs 4 and 5 as under: 4. Therefore, so far as the entries which are based on registered sale deed are concerned, the same cannot be cancelled in toto and it deserves to be restored in the revenue record with the clarification that they shall be subject to the outcome of the proceedings under Section 84C of the Tenancy Act which as per the contention of Mr. Barot are pending before the Revenue Tribunal. So far as entry No. 1900 dated 26.2.1972 is concerned, the same was not directly the subject matte of the proceedings under Section 84C of the Tenancy Act which were initiated in respect to three registered sale deeds on the basis of which entries No. 2067, 2068 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an unreasonable period and further revenue entries are having values for fiscal purposes and they never confer any title, nor do they alter any right in the property, which otherwise exists as per the provisions of Transfer of Properties Act or the relevant law for the time being in force. 5. Under the above circumstances, the impugned orders passed by the revenue authorities cancelling the entry No. 1900 and subsequent entry No. 2248 dated 16.8.1976 and entry No. 2067 dated 20th September, 1975 and No. 2068 dated 20th September, 1975 are restored to the revenue record with the clarification and the qualification that the same shall be subject to the outcome of the Regular Civil Suit No. 4180 of 2004 and No. 9275 of 2003 pending in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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