N.L.Untwalia and S.K.Jha JJ.

1. This is a Letters Patent Appeal by the defendant on grant of leave under Clause 10 of the Letters Patent by the learned Single Judge who decided the connected Second Appeal. The facts may be taken from the judgment of this Court. Late Rai Bahadur Kedar Nath and three others were proprietors of eight annas share in Mahal Mordih Kalaunde bearing Tauzi No. 3195/1 in pargana maher, Thana Fatehpur in the district of Gaya. They were recorded as such in register D. The Mahal comprised of four villages. On 13-1-1947 the Tauzi (which, hereafter in this judgment, will mean the eight annas share of the recorded proprietors in the Mahal) was sold for arrears of land revenue by the Collector of Gaya and was purchased by the plaintiff respondent. After confirmation of the sale, he took delivery of possession on 26-9-1947. Plaintiffs name, however, was not recorded in register D. Arrears of cess fell due. In a certificate proceeding started under the Bihar and Orissa Public Demands Recovery Act, 1914 (hereinfater called the Act), the Tauzi was sold for arrears of cess on 28-3-1949. The certificate proceeding in the first instance was started against a dead