Lord MacDermott.-

This is an appeal by the Palestine Kupat Am Bank Co - operative Society Limited (hereinafter called the Bank) and a cross - appeal (by special leave) by the Government of Palestine (hereinafter called the Government) from a judgment of the Supreme Court of Palestine (Edwards and Rose JJ.), sitting as a Court of Appeal, Jerusalem, dated 27 - 7 - 1944, which allowed in part an appeal by the Government from a decision of the Land Settlement Officer, Haifa, of 15 - 3 - 1943, concerning 'the ownership of a parcel of land in a locality known as Khirbet Yunis in the neighbourhood of the village of Tira.

[2] In addition to the Bank and the Government there were 22 other parties to the suit who appear on the record as respondents. For reasons not now material they took no active part in the appeal and were not represented before the Board.

[3] The events out of which the present dispute between the Bank and the Government arose may be shortly stated. In 1882 the Turkish Government made a grant of land in the locality of Khirbet Yunis to four villagers. This grant was recorded in the Tira land book under entry No. 140. The particulars contained therein state the boundaries on East South, West and North, give the area as 34 old dunams (equivalent to 32 new dunams approximately), and, name the grantees. About 1926 a Mr. Edmond Levy commenced buying up the shares of these grantees and eventually acquired approximately 63 per cent, of their interest. This he transferred to the Bank during the period 1934 - 36. The remaining 37 per cent, appears to have become vested in 21 of the 22 respondents referred to above. Meantime, in 1929, in the course of a Government survey, the locality of Khirbet Yunis was surveyed and found to contain in all a little over 3,500 dunams. This area was treated as a survey unit and marked on the map as Block 28. It is also material to observe that in the same year Khirbet Yunis was, with the exception of some small parcels therein, proclaimed Forest Reserve No. 195 under the Forests Ordinance of 1926. On 24 - 10 - 1937, the Bank, as registered owner of the 63 per cent, interest in the grant of 1882, applied to the Registrar of Lands, Haifa, for correction of the registered area (approximately 32 new dunama) to 3,528 dunams, this being practically the whole of Block 28 as shown on the Government survey. On 25 - 6 - 1938, the Registrar of Lands, after numerous enquiries and consultations with other Government officials, made the correction sought to the extent of amending the area to 3,296.197 dunams. On 23 - 11 - 1941, the Bank filed a claim to ownership of its interest in the area thus registered. This claim was made in the course of the procedure under the Land (Settlement of Title) Ordinance of 1928 which by then had been applied by order to a district including the area in question. On 28 - 11 - 1941, the Government, in the course of the same procedure, filed a claim to ownership of substantially the same area as unassigned State lands. The land so claimed was that which had been proclaimed Forest Reserve No. 195. In adjudicating upon these claims the Settlement Officer upheld the title of the Bank in respect of the area of 3,296.197 dunams. He identified and fixed the registered boundaries in a manner adverse to the Bank, but based his decision on the ground that the Government was bound by the conduct of its officials in approving the area as registered on the Bank's application for correction and was therefore barred or estopped from asserting its title thereto. On appeal the Supreme Court reversed this decision. It, however, affirmed in their substance the findings of the Settlement Officer as to the boundaries specified in the khushan of 1882 and held that the area contained thereby, which measured 625 dunams, was the parcel granted. It accordingly directed the land in question to be registered in the name of the Government with the exception of the said parcel of 625 dunams which it directed