9911796707
TMI Blog1906 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment of the Lower Court: "There is a revenue-paying estate Khawaspur Tawzi No. 1692. The plaintiff was the proprietor of an ijmali kalam of 3 annas odd in the estate. The annual sadar jamma was Rs. 213-2 as. The arrears up to June 1901 were Rs. 1,438-13 annas 9 pies. On the 16th September 1901 the property was put up to sale, but there were no bidders. The Collector then proceeded under Section 14 of the sale law and on the 17th September the plaintiff paid off all the arrears; two months after, that is, on the 16th November 1901, the plaintiff was declared to be the purchaser of the ijmali share, Against this order there was no appeal and on the 8th February 1902 the sale was confirmed. "But arrears bad again accumulated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sub radiant Judge has held that the plaintiff was bound under the terms of Section 30 to pay the arrears of the September and the January kids, but that, inasmuch as the plaintiff did not get "his sale certificate, which should have been given to him under Section 28 immediately after the sale became fital, unt 1 the 14th of March 1902 the plaintiff was not bound to pay the arrears before the next kisl day, that is the 28th of March 1902 The Collector had therefore no jurisdiction to sell before that date. The sale notification was therefore invalid on the face of it." Again "he (the plaintiff) was therefore bound to pay all the arrears that had accrued . within the next kist, that is within 28th of March 1902, and in defau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deducted the amount tendered as January kist as against the September kist and the plaintiff contends that the Collector had no jurisdiction to do this and the plaintiff relies on Sections 59 and 60 of the Contract Law and contends that the Collector had no jurisdiction to deduct the amount for an earlier arrear, though the payment was expressly made for a later arrear. But under the practice in force the Collector was fully competent to set off the amount paid as against the earliest arrear due and the laws regulating the relations of an ordinary creditor and debtor do not apply to the realization of land revenue. 7. It has been urged upon us by the learned vakil for the respondent that this decision of the learned Subordinate Judge is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary to enact Section 55 of the Bengal Tenancy Act (Act VIII of 1885). No such principle has ever been recognised in the matter of payment of Government revenue and the well known and the universal practice is to the contrary. The method in which the accounts of land revenue are kept in the Collector's register under rules framed by the Board of Reverie is shown in the extract of the Register, relating to Khawaspur printed at page 12 of the Toper Bock and an account of the arrears is alto shown at p. 75. The plaintiff himself paid Rs. 73 instead of Rs. 53 on the 13th of January evidently to cover old arrears, if any. It has been further argued that, since the plaintiff paid the amount on account of the January kist, the Collector would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us that in September 1901 the estate was under attachment by order of the Collector passed under Section 99 of the Cess Act (Bengal Act IX of 1880 and that under Section 17 of Act XI of 1859 the estate was not liable to sale for arrears accruing during such attachment. It has however been conceded before us that there was no valid attachment subsisting in January 1902, when the arrears for the January kist accrued and that therefore the sale of the 26th of March, which was a sale for the arrears of the January kist, cannot be impugned under Section 17. The learned vakeel for the respondent, without attempting to support the finding of the Lower Court on this point, contended that as the Collector was bound to appropriate the payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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