LawDistill
Supreme Court of India

STATE OF MADHYA PRADESH & ORS vs SETH BALKISHAN NATHANI & ORS on 30 January, 1963

Cites 0 provisionsCites 0 judgmentsCited by 1
Official PDFBench Koka Subba Rao, Raghubar Dayal, Janardan Raghunath Mudholkar
PETITIONER:
STATE OF MADHYA PRADESH & ORS.
Vs.
RESPONDENT:
SETH BALKISHAN NATHANI & ORS.
DATE OF JUDGMENT:
30/01/1963
BENCH:
SUBBARAO, K.
BENCH:
SUBBARAO, K.
DAYAL, RAGHUBAR
MUDHOLKAR, J.R.
CITATION:
1967 AIR 394 1964 SCR (1) 793
ACT:
Land Reform-Execution of perpetual patta and entries in the
subsequent Revenue Records--Recognition as Pattadar and
settlement of assessments by Deputy Commissioner Land
Reforms-Nistar Officer correcting records and reopening
orders of the Deputy Commissioner-Jurisdiction-The Madhya
Pradeah Abolition of Proprietary Rights (Estates, Mahals,
Alienated Lands) Act, 1950 (Madhya Pradesh 1 of 1951), ss. 3
(2), 4 (2), 13 (1), 15 (1), 40-The Central Provinces Land
Revenue Act, 1947 (C. P. Act II of 1947) ss. 45 (1) (2) (4),
46, 47 (1) (2).
HEADNOTE:
Respondent No. 1 in both the appeals was the proprietor and
lambardar of two Mouzas. He executed perpetual pattas in
favour of the other respondents. With regard to one of the
Mouzas in the subsequent annual papers the Mouza was
recorded as occupancy Tenancy Holding of respondents 2 and 4
to 6. Similar recordings were made with regard to t he other
Commissioner...............
x x x x x x
(3) The Compensation Officer, the Deputy
Commissioner or the Settlement Commissioner,
may, either on his own motion or on the
application filed within the prescribed period
by any party interested, review an order
passed by himself or his predecessors in
office and pass such order in reference
thereto as he thinks fit.
x x x x x x
Section 40. (as amended on October 22,
1951).
(1) Any land not included in home-farm but
brought under cultivation by the proprietor
after the agricultural year 1948-49 shall be
held by him in the rights of an occupancy
tenant.
(2) Any person becoming an occupancy tenant
under rule I shall be a tenant of the State.
(3) The Deputy Commissioner shall determine
the rent on the land and it shall be payable
from the date of the vesting of the
proprietary rights.
Section 84. Except where the provision of this
Act provide otherwise, from every decision or
order of a Revenue Officer under this Act or
the rules made thereunder, an appeal shall lie
as if such decision or order has been passed
by such officer under the Central Province
Land Revenue Act, 1917, or the Berar Land
Revenue Code, 1928, as the case may be.
The Central Provinces Land Revenue Act, 1917.
Section 45. (1) A record-of-rights for each
mahal or estate shall be prepared or revised,
as the case may be, by the Settlement Officer
at settlement and, for such mahals or estates
as the Provincial Government may direct, by a
Revenue Officer empowered by the Provincial
Government in that behalf during the currency
of a settlement..
(2) The record-of-rights of a mahal shall
consist of the following documents
(a) Khewat or statement of persons
possessing proprietary rights in the mahal,
including inferior proprietors or lessees or
mortgagees in possession, specifying the
nature and extent of the interest of each
(b) Khasra or field-book, in which shall be
entered the names of all persons cultivating
or occupying land, the right in which it is
held, and the rent, if any payable;
(c) jamabandi or list of persons cultivating
or occupying land in the village
x x x x x
(4) The documents specified in sub-section
(2) shall be prepared in ’Such form and shall
contain such additional particulars as may be
prescribed by rules made under section 227.
Section 46. On the application of any person
interested therein or of his own motion, the
Deputy Commissioner may, without prejudice to
other provisions of this Act, modify any entry
in the record-of-rights on one or more of the
following grounds :-
(a) that all persons interested in such
entry wish to have it modified; or
(b) that by a decree in a civil suit it has
been declared to be erroneous; or
(c) that, being founded on a decree or order
of a Civil Court or on the order of a Revenue
Officer, it is not, in accordance with such
decree or order; or
x x x x x x
Section 47. (1) The Deputy -Commissioner shall
cause to be prepared, in accordance with rules
made under section 227, for each Mahal
annually or at such longer intervals as may be
prescribed, an amended set of the documents
mentioned in section 45, sub-section (2),
clauses (b), (c) and (d), and the documents so
prepared shall be called the "’annual papers".
(2) The Deputy Commissioner shall cause to be
recorded.- in accordance with rules made under
section 227, all’ charges that have taken lace
in respect of, and all transactions that have
affected, any of the proprietary rights and
interests in any land.
x x x x x x x
The scheme of the Act so far as it is relevant to the
present enquiry may be summarized thus: On the
issue of a notification by the State Government under s. 3
of the Act in respect of an estate, all proprietary rights
in such estate vest in the State. The Compensation Officer,
on a claim made by the proprietor, after making the enquiry
prescribed under the- said Act, decides the amount of
compensation due to him and the details of the land that
vests in the State. But the Act saves some interests in the
proprietor from its total operation : one of such is lands
in the Central Provinces brought under cultivation by the
proprietor after the agricultural year 1948-49, but before
the date of the vesting (see s. 4 (2) of the Act) .
Under s. 40 (1) of the Act, such a land shall be held by him
in the rights of an occupancy tenant; under sub-s. (2)
thereof he becomes a tenant of the State; and under sub-s.
(3) the Deputy Commissioner shall determine the rent on the
land and it shall be payable from the date of the vesting of
the proprietary rights. Section 84 confers a right of
appeal on an aggrieved party against the order of the Deputy
Commissioner to the prescribed authority. There is no
provision in the Act which authorizes the Deputy
Commissioner to review an order made by him under. the said
sub-section and, therefore, an order made by him, subject to
appeal, becomes final. It is, therefore, manifest that the
order made by the Deputy Commissioner in respect of lands in
question determining the rent on the basis that the
proprietor was an occupancy tenant had become final. If so,
the Nistar Officer, i. e., the second appellant, had no
jurisdiction to initiate proceedings for reopening the order
made in respect of Mouza Sonpairi or in making the order
reviewing the earlier order made by him in respect of Mouza
Kachna, for the said, orders had become final and there is
no provision under the Act for reviewing them. But the
learned counsel for the appellants contends that s. 1 5 (3)
of the Act confers such a power. Under s. 15.(3) of the
Act, the
authority concerned can review an order made by him under s.
13 of the Act. Section 13 of the Act deals with ’an order
made by the Compensation Officer deciding the amount of
compensation due to .the claimant and recording in a
statement in the prescribed form the details of the land
which shall vest in the State. Neither s. 13 nor s. 15 (3)
has any relevance in the context of an order made by the
Deputy Commissioner under s. 40 of the Act.
This conclusion would be sufficient. to dispose of the
appeals. But, as an argument was made on the construction
of s. 47 (1) of the Land Revenue Act and as the game was
considered by the High Court, we shall also deal with it.
The argument based upon the said provision is relevant more
to the nature of the evidence available to the Deputy
Commissioner to come to a decision under s. 40 of the Act
than to the validity or the finality of the order made by
him thereunder. The question that a Deputy Commissioner has
to decide by necessary implication under s. 40 of the Act is
whether the proprietor has cultivated the land after the
agricultural year 1948-49 and before the vesting of the
estate in the State. One of the most important pieces of
evidence that will be available to him is the annual papers
prepared under s. 47 of the Land Revenue Act. It is not
disputed that in the annual papers prepared earlier it was
shown that the proprietor was cultivating the lands in
question after 1948-49. But it is said that under s. 47
(1), the Deputy Commissioner can correct the said entry in
the year 1952 and 1954 as he purports to do, so as to make
the entry to the effect that between 1949 and the date of
the investigation the proprietor was not in cultivation of
the land. This argument, if we may say so, is contrary to
the scope and tenor of the relevant provisions of the Land
Revenue Act and the rules made thereunder. Under ss. 45, 46
and 47 the
Provisions whereof we have extracted earlier, the procedure
prescribed is as follows : A record of rights shall consist
of Khewat, Khasra, jamabandi and other papers; and they arc
prepared in the manner prescribed by the rules made under s.

CIVIL APPELLATE JURISDICTION : Civil Appeals Nos. 370 and 371 of 1960. Appeals by special leave from the judgment and order dated March 8, 1956, of the former High Court of " judicature at Nagpur (now High Court of Madhya Pradesh at jabalpur) in Misc. Writ Petitions Nos. 22 and 274 of 1955.

B. Sen and I. N. Shroff, for the appellants.

G. B. Pai, J. B. Dadachanji, Ravinder Narain and 0. C. Mathur, for respondents Nos. 2 to 6. 1963. January 30. The judgment of the Court was delivered by SUBBA RAO, J.-These two appeals by special leave are filed against the common judgment of a Full Bench of the High Court of judicature at Nagpur in writ petitions Nos. 92 of 1955 and 274 of 1956 filed by respondents 1, 3 to 6 herein in the said court. The facts in Appeal No. 370 of 1960 may be stated first. Respondent 1, Seth Balkishan Nathani, was the proprietor and lambardar of Mouza Sonpairi in Tahsil and District Raipur. On January 14, 1947. he executed perpetual pattas in favour of his wife, Vashodabai, since deceased, and respondents 4, 5 and 6 in respect of khudkasht and grass lands of Mouzz Sonpairi. In Tabdili jamabandi of the year 1946-47 the said lands were recorded as the Occupancy Tenancy Holdings of the said respondents 4 to 6 and respondent 2, Govindlal Nathani, the legal representative of Vashodabai. The same entry was found in the jamabandis of the subsequent years The Madhya Pradesh Abolition of Proprietary Right,, (Estates, Mahals, Alienated Lands) Act, 1956 (1 of 1951), hereinafter called the Act, came into force on January 22, 1951. Thereafter, in due course the estate of the said proprietor was duly notified under s. 3 of the Act. On March 25, 1952, the Deputy Commissioner, Laid Reforms, acting under S. 40 of the Act, recognized the said Balkishan Nathani as the pattadar and settled the assessment payable by him in respect of Khasra Nos. 28912 and 366/7 of Mouza Sonpairi. No appeal was preferred against that order. Thereafter, appellant 2, the Nistar Officer cum Additional Deputy Commissioner Raipur, started proceedings against the respondent for the correction of old annual papers in MouzSonpairi. with a view to reopen the earlier order made under s. 40 of the Act, as the earlier order was passed on the basis of the entries found in Tabdil’ jamabandi of the year 1946-47 and subsequent year,, Respondent 1, Seth Balkishan Nathani, raised a. objection that appellant 2 had no jurisdiction to initiate the proceedings. Appellant 2 overruled the objection and made the following order :

"On the next hearing, 5, witnesses may be

produced for proving cultivation. The names

of the purchasers, to whom the lands have been

sold, be obtained from the Patwari, and a

notice be served on them that they should file

their statements as well as should bring the

sale-deeds along with them. Hearing fixed for

date 4-8-1954. The non-applicants may file

other evidence, which they wish to file." it will be seen from the said order that the second Appellant purported to make an inquiry in regard to he factum of cultivation as well as the validity of he saledeeds whereunder respondent 1 created interests in the other respondents. Respondent I preferred an appeal from that order to the Board of Revenue, Madhya Pradesh, but the same was Dismissed on the ground that it was premature. hereupon, the respondents filed the writ petition No. 22 of 1955 in the High Court of Madhya pradesh. Civil Appeal No. 371 of 1960 relates to patti To. 1 of Mouza Kachna in Tahsil and District kaipur. Respondent I was the Proprietor and ambardar of the said Mouza. On February 19, 1948, the said Seth Balkishan Nathani executed perpetual pattas in respect of the said lands in favour of the same respondents as in the other appeal. In he annual papers the said lands were recorded as the Occupancy Tenancy Holdings of respondents 2 to 6. on December 8, 1954, appellant 2 made an inspection of the said lands and made the following order on December 9, 1954:

" x x x x X x .lm15 2. There were found to be obvious mistakes in Government documents-Khasra,Jamabandi and Tabdilat. Mistakes discharged (discovered) by me in Patwari papers have been corrected. 3. Ex-proprietors (1) Balkishan Nathani and others and (2) Narayanrao made absolutely bogus transfers in favour of their family members, namely, (i). (a) Kamlabai, (b) Pana Bai, (c) Yashoda bai, (d) Chhote Bai of Nathani family. (ii)Kamla Bai Chitnavis, wife of Narayanrao, ex-proprietor. Patwari entered names without cultivation and agricultural possession against Land Record Manual, Volume 1. 4. Mistakes found in patwari records have been corrected by me after spot inspection. These papers be now filed." It will be seen from the said order that the second appellant found that the transfers made by respondent I in favour of the other respondents were bogus and that he also corrected the entries in the annual papers to the effect that the landlord was not cultivating the lands as recorded in the earlier papers. The respondents filed writ petition No. 274 of 1955 in the High Court to quash the said order. A Full Bench of the High Court held that neither s. 15 (3) of the Act nor s. 47 (1) of the Central Provinces Land Revenue Act, 1917 (C. P. Act No. II of 1917), hereinafter called the Land Revenue Act, conferred a power-on the Nistar officer to review orders already made in respect of the factum of cultivation or the occupancy rights recognized under the relevant provisions of the said Acts. In the result, it allowed the two writ petitions quashing the proceedings started by the Nistar officer in the case of Mouza Sonpairi and the order dated December 9, 1954, passed by him in the case of Mouza Kachna and prohibiting him from taking further proceedings which may affect the occupancy tenancy rights of the petitioners in the lands in dispute. Hence the two appeals. Mr. Sen, learned counsel for the appellants, raised before us the following two points : (1) Under s. 47 (1) of the Land Revenue Act the Nistar officer has jurisdiction to correct entries made for earlier years in a subsequent year on the ground of mistake ; and (2) the said officer has also jurisdiction to review under s. 15 (3) of the Act the order made by him under s. 40 thereof. Mr. Pai, learned counsel for the respondents, argued at the outset that the appeals have abated for two reasons, namely, (1) the second petitioner died after the arguments were heard by the High Court and before the judgment was delivered and the petition filed by the appellants to set aside abatement was dismissed, and (2) the second respondent in the appeals died on March 7, 1956 and the application filed on June 28, 1957, to set aside the abatement and to bring his legal representatives on record was out of time. On the merits, he sought to sustain the judgment of the High Court for the reasons mentioned therein. As we are inclined to agree with the view expressed by the High Court on the two questions raised by the learned counsel for the appellants, we do not propose to consider the preliminary objection raised by the learned counsel for the respondents. The two questions raised in this case are in a way interrelated and the answer to them depends upon the construction of the relevant sections of the Act and the- Land Revenue Act. It would be convenient to read the relevant provisions.

The Madhya Pradesh Abolition of Proprietary

Rights, (Estates, Mahals, Alienated Lands)

Act, 1950 (Act 1 of 1951).

Section 3. (2) After the issue of a

notification under subsection (1), no right

shall be acquired in or over land to which the

said notification relates, except by

succession or under a grant or contract in

writing made or entered into by or on behalf

of the State : and no fresh clearings for

cultivation or for any other purpose shall be

made in such land except in accordance with

such rules as may be made by the State

Government in this behalf.

Section 4. (2) Notwithstanding anything con-

tained in sub-section (1), the proprietor

shall continue to retain the possession of his

homestead, homefarm land, and in the Central

Provinces also of land brought under cultiva-

tion by him after the agricultural year 1948-

49 but before the date of vesting.

Section 13. (1) On receipt of the statement of

claim, or if no such claim is received within

the prescribed period, the Compensation

Officer shall, after making such enquiry as he

thinks fit and giving an opportunity to the

claimant to be heard, decide the amount of

compensation due to the claimant and record in

a statement in the prescribed form, the

details of the land which shall vest in the

State Government after its acquisition in lieu

of the payment of such compensation and such

other details as may be prescribed.

Section 15. (1) Any person aggrieved by the

decision given or the record made under

section 13 by the Compensation Officer may

appeal to the Deputy

(3) The Compensation Officer, the Deputy

Commissioner or the Settlement Commissioner,

may, either on his own motion or on the

application filed within the prescribed period

by any party interested, review an order

passed by himself or his predecessors in

office and pass such order in reference

thereto as he thinks fit.

Section 40. (as amended on October 22,

1951).

(1) Any land not included in home-farm but

brought under cultivation by the proprietor

after the agricultural year 1948-49 shall be

held by him in the rights of an occupancy

tenant.

(2) Any person becoming an occupancy tenant

under rule I shall be a tenant of the State.

(3) The Deputy Commissioner shall determine

the rent on the land and it shall be payable

from the date of the vesting of the

proprietary rights.

Section 84. Except where the provision of this

Act provide otherwise, from every decision or

order of a Revenue Officer under this Act or

the rules made thereunder, an appeal shall lie

as if such decision or order has been passed

by such officer under the Central Province

Land Revenue Act, 1917, or the Berar Land

Revenue Code, 1928, as the case may be.

The Central Provinces Land Revenue Act, 1917.

Section 45. (1) A record-of-rights for each

mahal or estate shall be prepared or revised,

as the case may be, by the Settlement Officer

at settlement and, for such mahals or estates

as the Provincial Government may direct, by a

Revenue Officer empowered by the Provincial

Government in that behalf during the currency

of a settlement..

(2) The record-of-rights of a mahal shall

consist of the following documents

(a) Khewat or statement of persons

possessing proprietary rights in the mahal,

including inferior proprietors or lessees or

mortgagees in possession, specifying the

nature and extent of the interest of each

(b) Khasra or field-book, in which shall be

entered the names of all persons cultivating

or occupying land, the right in which it is

held, and the rent, if any payable;

(c) jamabandi or list of persons cultivating

or occupying land in the village

x x x x x

(4) The documents specified in sub-section

(2) shall be prepared in ’Such form and shall

contain such additional particulars as may be

prescribed by rules made under section 227.

Section 46. On the application of any person

interested therein or of his own motion, the

Deputy Commissioner may, without prejudice to

other provisions of this Act, modify any entry

in the record-of-rights on one or more of the

following grounds :-

(a) that all persons interested in such

entry wish to have it modified; or

(b) that by a decree in a civil suit it has

been declared to be erroneous; or

(c) that, being founded on a decree or order

of a Civil Court or on the order of a Revenue

Officer, it is not, in accordance with such

decree or order; or

Section 47. (1) The Deputy -Commissioner shall

cause to be prepared, in accordance with rules

made under section 227, for each Mahal

annually or at such longer intervals as may be

prescribed, an amended set of the documents

mentioned in section 45, sub-section (2),

clauses (b), (c) and (d), and the documents so

prepared shall be called the "’annual papers".

(2) The Deputy Commissioner shall cause to be

recorded.- in accordance with rules made under

section 227, all’ charges that have taken lace

in respect of, and all transactions that have

affected, any of the proprietary rights and

interests in any land.

x x x x x x x The scheme of the Act so far as it is relevant to the present enquiry may be summarized thus: On the issue of a notification by the State Government under s. 3 of the Act in respect of an estate, all proprietary rights in such estate vest in the State. The Compensation Officer, on a claim made by the proprietor, after making the enquiry prescribed under the- said Act, decides the amount of compensation due to him and the details of the land that vests in the State. But the Act saves some interests in the proprietor from its total operation : one of such is lands in the Central Provinces brought under cultivation by the proprietor after the agricultural year 1948-49, but before the date of the vesting (see s. 4 (2) of the Act) . Under s. 40 (1) of the Act, such a land shall be held by him in the rights of an occupancy tenant; under sub-s. (2) thereof he becomes a tenant of the State; and under sub-s. (3) the Deputy Commissioner shall determine the rent on the land and it shall be payable from the date of the vesting of the proprietary rights. Section 84 confers a right of appeal on an aggrieved party against the order of the Deputy Commissioner to the prescribed authority. There is no provision in the Act which authorizes the Deputy Commissioner to review an order made by him under. the said sub-section and, therefore, an order made by him, subject to appeal, becomes final. It is, therefore, manifest that the order made by the Deputy Commissioner in respect of lands in question determining the rent on the basis that the proprietor was an occupancy tenant had become final. If so, the Nistar Officer, i. e., the second appellant, had no jurisdiction to initiate proceedings for reopening the order made in respect of Mouza Sonpairi or in making the order reviewing the earlier order made by him in respect of Mouza Kachna, for the said, orders had become final and there is no provision under the Act for reviewing them. But the learned counsel for the appellants contends that s. 1 5 (3) of the Act confers such a power. Under s. 15.(3) of the Act, the authority concerned can review an order made by him under s. 13 of the Act. Section 13 of the Act deals with ’an order made by the Compensation Officer deciding the amount of compensation due to .the claimant and recording in a statement in the prescribed form the details of the land which shall vest in the State. Neither s. 13 nor s. 15 (3) has any relevance in the context of an order made by the Deputy Commissioner under s. 40 of the Act. This conclusion would be sufficient. to dispose of the appeals. But, as an argument was made on the construction of s. 47 (1) of the Land Revenue Act and as the game was considered by the High Court, we shall also deal with it. The argument based upon the said provision is relevant more to the nature of the evidence available to the Deputy Commissioner to come to a decision under s. 40 of the Act than to the validity or the finality of the order made by him thereunder. The question that a Deputy Commissioner has to decide by necessary implication under s. 40 of the Act is whether the proprietor has cultivated the land after the agricultural year 1948-49 and before the vesting of the estate in the State. One of the most important pieces of evidence that will be available to him is the annual papers prepared under s. 47 of the Land Revenue Act. It is not disputed that in the annual papers prepared earlier it was shown that the proprietor was cultivating the lands in question after 1948-49. But it is said that under s. 47 (1), the Deputy Commissioner can correct the said entry in the year 1952 and 1954 as he purports to do, so as to make the entry to the effect that between 1949 and the date of the investigation the proprietor was not in cultivation of the land. This argument, if we may say so, is contrary to the scope and tenor of the relevant provisions of the Land Revenue Act and the rules made thereunder. Under ss. 45, 46 and 47 the Provisions whereof we have extracted earlier, the procedure prescribed is as follows : A record of rights shall consist of Khewat, Khasra, jamabandi and other papers; and they arc prepared in the manner prescribed by the rules made under s. 227. On the application of any person interested therein or of his own motion, the Deputy Commissioner may modify. any entry in the record-of-rights on specified grounds, namely, that all persons interested in such entry wish to have it modified, that by a decree in a civil,suit it has been declared to be erroneous, that, being founded on a decree or order of a civil court or on the order of a Revenue Officer, it is not in accordance with such’ decree or order, and that being so founded, such decree or order has subsequently been varied on appeal, revision or review. It will be seen that a mistake in a Khasra or jamabandi of an earlier year in regard to the factum of cultivation by a particular person is not a ground for modification under s. 46 of the Land Revenue Act. Section 47 empowers the Deputy Commissioner to cause to be prepared annually or at such longer intervals as may be prescribed, an amended set of the documents mentioned in cls. (b), (c) and (d) of sub-s. (2) of s. 45 of the Land Revenue Act, and the documents so prepared shall be called the "annual papers". The rules made under s. 227 of the Land Revenue Act are found in Ch. III of the Central Provinces Land Records Manual, Vol.I, pp. 13-16. The rules relevant to the preparation of Khasra and jamabandi direct the Patwari to record such changes annually as he finds to have taken place after local enquiry and actual inspection. It is, therefore clear that a record of-rights consists of Khewat, Khasra, jamabandi etc. and till it is revised again it will hold the field. The entries therein can be modified only for the grounds mentioned in s. 46 of the Land Revenue Act. The Provisions of s. 47, if contrasted with those of s. 46, make it clear that the said section intends to bring the said documents up-to-date by recording the subsequent changes based on supervening events. The scope of the annual papers is only to record the existing facts on the basis of spot inspection at the beginning of a fasli and to record changes occurring during the course of the year after the year is closed. It is not the province of the annual papers to investigate and decide on the correctness of otherwise of the entries made in the earlier annual papers as on the date they were made. The said section came under judicial scrutiny of a Division Bench of the Nagpur High Court in Mangloo v. Board of Revenue (1). The facts in that case were that on the death of one Gaindoo who was a tenant of mouzu Matia, on an application made by his nephew and his widow, their names were entered in the annual papers as joint tenants of the land by the Assistant Superintendent of Land Records; thereafter, the widow applied to the Superintendent of Land Records for striking off the petitioner’s name from the annual papers and her application was allowed ; in appeal, the Additional Deputy Commissioner declined to interfere on the ground that the initial order of the Assistant Superintendent of Land Records was passed by him in his executive capacity and as such the Superintendent of Land Records was competent to modify it in his own executive capacity; the second appeal , preferred to the Board of Revenue was summarily rejected; and it was contended before the High Court that the decision of the Board of Revenue contravened the provisions of s. 47(1), read with s. 33(2)(c) of the Central Provinces Land Revenue Act, 1917. In that context, the learned judges of the High Court considered the scope of S. 47(1) of the Land Revenue Act and the rules made under s. 227 of the said Act, and observed thus :

"As we read section 47(1) of the Act and the

rules governing it, we are of opinion that

these

(1) I.L.R. 1954 Nag. 143, 146.

provisions deal only with the preparation of

the annual papers and not with their

correction if the entries are found to be

erroneous. They are only enabling provisions

which import no restriction on the power of

the Revenue Officers to correct the mistakes

or remove any irregularities, committed in the

preparation of the annual papers. Neither the

annual papers nor the corrected entries affect

any questions of title or vested interest, of

any party. The power of the. Revenue

Officers in this regard, is analogous to the

untrammelled right of a person to correct his

private documents, which cannot be questioned

in a Court of law by any one whose right or

interest is not affected thereby." The learned counsel contends that the said passage comprises conflicting ideas inconsistent with each other-the first part of it denying a right to correct the entries and the second part permitting such corrections. We cannot accept this interpretation of the passage. The learned judges were dealing with two aspects of the question: one is the scope of the preparation of the annual papers and the other is whether correction of mistakes therein give a cause of action to the person aggrieved. The first they answered by stating that s. 47(1) of the Land Revenue Act and the rules made under the said Act deal only with the preparation of the annual papers and not with their corrections if the entries are found to be erroneous and the other with the right of a party affected by the correction of the mistakes therein. The observations made in regard to the scope of s. 47(1) are made clear by the discussion found earlier in the judgment at p. 145. After adverting to the provisions of s. 47 and the rules made under the Act governing the preparation of annual papers, learned judges observed :

"This would normally be done in the beginning

of the agricultural year which, under s. 2(1)

of the Act, commences’ on the first day of

June. No changes in the entries are

contemplated during the course of the

agricultural year and the changes taking place

during that period are obviously to be

recorded after the year is closed. The action

taken by the Superintendent of Land Records

and ratified by the Additional Deputy

Commissioner has, therefore, no reference to

the preparation of the annual papers under s.

47(1 ) of the Act and we are not shown any

other provision of law which governs it." The Division Bench held that there was no provision for correcting the wrong entries made in the annual papers, for their scope is very limited. This view was followed by the Full Bench of the High Court in their judgment which is now under appeal. The Full Bench confirmed the view of the Division Bench in the following words :

"............... Section 47(1) of the Central

Provinces Land Revenue Act contemplates

entering only such changes in the annual

papers as take place during the course of the

agricultural year. That section, therefore,

does not cover a case of correction of the

entries on the ground of mistake." We entirely agree with this view,. It follows that the Nistar Officer has no jurisdiction to correct the said entries with a view to reopen the matter already closed under s. 40 of the Act. We, therefore, agree with the conclusion arrived at by the High Court. In the result, the appeals fail and are dismissed with costs. One set of hearing fees. Appeals dismissed.