Sir George Lowndes—

These are two consolidated appeals from a decision of the High Court of Bengal arising out of certain land acquisition proceedings taken for the purposes of the Calcutta Improvement Act (Bengal Act 5 of 1911).

The property in question belonged to the Hindustan Co-operative Insurance Society, Ltd. (hereinafter referred to as the Society), and the questions sought to be raised by the appeals are as to the compensation to be awarded. Neither party was satisfied with the High Court's decision. The Secretary of State applied for a certificate enabling an appeal to His Majesty in Council. The Society objected that no appeal lay, but asked in effect that if a certificate were granted to the Secretary of State, a certificate should also be granted to them. The High Court granted certificates to both parties. The appeals were duly admitted and are before the Board for determination. The Society contend, as they did in the High Court, that no appeal is competent, and this question has been argued before their Lordships as a preliminary point. It is with it alone that this judgment is concerned.

By the Act above referred to, which their Lordships will call for convenience the local Act, a Board of Trustees was constituted and was invested with very wide powers for the purpose of carrying out improvement schemes within the Municipal limits of Calcutta. It was obvious that for this purpose the necessity would arise for the compulsory acquisition of land on a large scale, and the Bengal Government no doubt thought that it would facilitate the proceedings of the trustees if they had a special code of their own under which such acquisitions should be made instead of leaving this matter to be dealt with by the Land Acquisition Act of 1894, which was of general application throughout British India.

Under the general Act the land is acquired by the Local Government. It is in the first place valued by the Collector, who makes an "award" which fixes the sum to be offered for the land by Government. Any person interested who does not accept the award may then require the Collector to refer the matter to "the Court" for the determination of his objection, "the Court" being defined as "a principal civil Court of original jurisdiction," or in certain oases a special judicial officer appointed by the Local Government. The Court then proceeds to deal with the matter upon the lines laid down by the Act, and its proceedings terminate again in an award, from which under S. 54 an appeal lies to the High Court.

It was held by this Board in 1912 (see Rangoon Botatoung Company v. Collector of Rangoon, [1913] 40 Cal 21=16 IC 188=39 IA 197 that under this Act no appeal lay from the High Court to His Majesty in Council, the ground of the decision being that the proceedings throughout were in the nature of arbitration proceedings, and that no appeal being given in terms to His Majesty in Council, no such appeal lay.

Part 4 of the local Act deals with the acquisition of land for the purposes of that Act. It provides that the trustees may make such acquisitions under the Land Acquisition Act, but proceeds to modify that Act for the purposes of the local Act. The modifications are contained partly in the body of the Act and partly in a schedule attached to the Act. They are numerous and substantial and the effect is, in their Lordships' opinion.

To enact for the purposes of the local Act a special law for the acquisition of land by the trustees within the limited area over which their powers extend.

The most important departure from the provisions of the Land Acquisition Act so far as the present appeal is concerned is that the local Act constitutes a "Tribunal" to take the place of the "Court" under the general Act. This Tribunal is to consist of a President with judicial experience and two lay assessors. By S. 71, the Tribunal is to be deemed to be the Court under the general Act "except for the purposes of S. 54 of that Act." This exception operates to