JUDGMENT

W. Comer Petheram, Kt., C.J. and Rampini, J. - The plaintiff has brought this suit to set aside the sale of a taluk of hers, which was sold on the 29th November 1886 for arrears of road cess, amounting to Rs. 2-14, and which taluk was purchased by the defendant. She alleges that she received no notice of the filing of the certificate under the Public Demands Recovery Act in the office of the Collector, as required by Section 10, Bengal Act VII of 1880; that the proclamation of sale was not duly made; that the estate was in consequence sold for an inadequate price; and that the sale was confirmed before the expiry of 60 days from the date of sale, as required by Section 27, Act XI of 1859. The defendant traverses all these allegations, but the Subordinate Judge has found them to have been substantiated by the plaintiff. He has accordingly given her a decree, setting aside the sale, and has awarded her mesne profits, less a sum of Rs. 165-2, proved to have been paid by the defendant as cesses during the time he has been in possession.

2. The defendant now appeals and contends (1) that the Subordinate Judge's findings as to the non-service of the notice required by Section 10,