(1.) This is an appeal from a judgment and order of date the 25th May 1909, which was pronounced by the High Court of Judicature at Fort William in Bengal, and which affirmed a judgment and order of date the 23rd September 1908, and the 2nd of March 1909, of the District Judge of Gaya.
(2.) The present proceedings were instituted on the 16th of July 1908 by an application which was made by the Collector to the District Court under Section 19H, Clause 4, of Act XI of 1899. Before reading that section it may be stated that the general nature of the application was to declare that no inventory of the estate of the deceased as required by law had been filed, and that the appellant was not willing to amend the valuation of the estate to the satisfaction of the Collector.
(3.) In the defence lodged to those proceedings, this declinature and inability were reaffirmed by the appellant, and accordingly the proceedings have taken their course.