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

1884 (3) 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

..... Pitchaikanni Marakayar, purchased it when it was put up to sale for arrear of abkari revenue due by Kuli Muttu. In original suit 44 of 1879 the appellant obtained a decree upon the hypothecation bond and attached the property in execution. The respondent, who was then in possession, opposed the attachment, and his objection prevailed. This suit was then instituted on the ground that under Madras .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ure to be followed by the Collector in enforcing each of those remedies. The sections material to our present purpose are Section s 3, 37, 42 and 52. Section 3 declares that the land, the buildings upon it, and its products shall be regarded as the security of the public revenue. Section 37 reserves to persons claiming an interest in the land power to save such interest by payment of the arrear. S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Section 42 been extended by Section 52 to sales for arrears of abkari revenue? We must certainly answer it in the negative. The expression, In like manner as for the recovery of arrears of land revenue, indicates only that the same procedure is to be followed, and the language used in Section 52 is to the same effect. Arrear of abkari revenue is not due upon any specific land owned by the abkari .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Collector of Moradabad v. Mahammad Daim Khan I.L.R. 2 All. 196, we hesitate to import into places outside the presidency towns the doctrine of the common law of England relating to Crown-debts with all its inconveniences to purchasers, but it is not necessary, for the purpose of this appeal, to consider whether debts due to Government in this country have the same preference over private debts a .....

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