The starting point of adverse possession in the case of a revenue sale is the date when the sale becomes final and conclusive.

( 1 ) TWO questions have arisen for our decision in this appeal, first, what is the true location and identity of the land purchased by plaintiff respondent, Debendra Nath Seal, at a collectorate sale held on 22-12-1931 for arrears of land revenue and secondly, whether the claim of the plaintiff respondent is barred by limitation or adverse possession. These questions have arisen on the following allegations of the plaintiff in his plaint,

( 2 ) ONE David Alexander Wills was the owner of a holding in Dihi Panchannagram, Division 5, Sub-division J, of 24 Parganas Collectorate bearing No. 87 of Smart's survey and No. 104 of the old survey and also bearing a Sadar Jama of -/6/7 pies. The holding was sold through the collectorate of 24 Parganas for arrears of land revenue and purchased by the plaintiff respondent who obtained a sale certificate. The plaintiff attempted to take delivery of possession through the collectorate but was resisted by one Pannalal Rajak and others on the ground that the land really purchased by the plaintiff was a different land and the land of which the plaintiff wanted to take possession was really holding No. 105 and not 104 of the old survey. Thereafter the plaintiff got his name mutated in the collectorate and also applied for demarcation of his land under the provisions of the Bengal Survey Act and it was found by the surveyor after relayment of several maps in presence of the interested parties that holding No, 87 of Smart's did not correspond with holding No. 104 of the old survey, but it corresponded with a part of old rent free holding No. 105 and the old holding No. 104 corresponded with a part of Smart's holding No. 140. This survey case was disposed of on 14-2-1944, but the principal defendants Nos. 1 and 2 wrongfully kept the plaintiff out of possession of the disputed land and so he instituted the suit for declaration of his title to the disputed land, for recovery of Khas possession thereof and of mesne profits.

( 3 ) THE suit was contested by defendant No. 1. His defence in the main was that the plaintiff having purchased holding No. 87 of Smart's survey he is not entitled to claim any land outside that holding. The defendant also pleaded limitation.

( 4 ) THE trial court negatived the defence of the contesting defendant and decreed the suit. This decree was confirmed in the appeal filed by de (sic) No. 1 and so he has preferred this second appeal.

( 5 ) THE points requiring decision in this appeal are : (1) What is the identity of the land purchased by the plaintiff at the collectorate sale? Is the plaintiff respondent entitled to claim any land outside Smart's holding No. 87? (2) Is the claim of the plaintiff respondent barred by limitation or adverse possession?

( 6 ) WE shall take up these two points one after another.

( 7 ) AS to the first point, there is no question that the plaintiff respondent did purchase a holding of Dihi Panchannagram within the collectorate-of 24 Parganas and that the number of the holding is 87 according to Smart's survey which took place during the years 1903-1907. There was one other authoritative survey after that, namely, the Cadastral Survey of 1928-29. It was not disputed before us that the plan of the G. S. survey agrees with the plan of Smart's survey. Mr. Bagchi contended on behalf of the defendant appellant that these two surveys being of later dates than the survey of Smyth and Billon, the respective dates whereof were 1847-53 and 1868-70, and there being a presumption of correctness in favour of the C. S. records the two later surveys should prevail over the two earlier surveys and it should be held that the plaintiff respondent purchased holding No. 87 of Smart's survey and no other land. In support of this contention Mr. Bagchi relied on a case reported in 61 Cal LJ 18 : (AIR 1935 Cal 710) (A) (Bhupendra Krishna v. Abdur Rahaman) in which it has been held that in a conflict between the old record-of-rights and the rec