(1.) THE Appellants were Defendants in a suit to set aside a sale of an estate or mehal called Dumaria, for arrears of revenue due from the Plaintiffs, made by the Collector of Sarun under the provisions of Act XI. of 1859. The Lower Court dismissed the suit, but the High Court of Bengal reversed its decree, and ordered the sale to be set aside, and that the Plaintiffs should recover possession of the estate.
(2.) ON the 13th of August, 1883, Rs. 8. 13a. 5p. of Government revenue due on the 7th of June, 1883, being unpaid, a notification was issued by the Collector of Sarun that the estate would be publicly sold on Monday the 24th of September, and was duly published. On the 24th of September the Collector made an order in these terms: "Payments of revenue in arrear will be received in the Treasury up to the time of sale. Applications for exemption on the ground of payment will be received up to 1.30 P.M., but they must be supported by Treasury receipts for payment in full of all demands. No applications will be received and no payments will be accepted, after the sale has commenced." On the 22nd of September Bindeswari Pershad Singh, one of the Respondents, presented a petition to the Collector, stating that in mehal Dumaria there was an arrear of Rs.8. 13a. 5p., in consequence of default in payment of revenue made by the other shareholders, and that he had brought the amount of arrears, and praying that it might be received and entered in the account and the mehal released from sale. On the back of this petition, there is a written order, dated the 24th of September, that the office report be submitted, and after entries of the office reports there are the following:
(3.) IN the judgment of the Lower Court it is found that the payment was not made before 1.30 P.M. on the 25th of September, to which day the sale of Dumaria and a number of other estates in arrear had been duly adjourned by the Collector, and at the time of the sale no Treasury receipt was produced. The payment was made at the Collector's office some time before 2 P.M. on the 25th and before the commencement of the sale, but after the officers had left the office and gone to the Collector's ijlas (bench) to attend it.