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RICHARDSON, GREAVES
Profulla Nath Tagore – Appellant
Versus
Secretary of State for India in Council – Respondent
JUDGMENT
Richardson, J. - These two appeals arise out of proceedings taken by the Revenue Authorities under Act IX of 1847 for the assessment to revenue of lands which, at the time of the Thak and Revenue surveys, of 1859 and 1860, formed portion of the beds of certain rivers.
2. By decisions, dated the 14th November 1914, the 2nd January 1915, and the 11th March 1915, the Board of Revenue found that the lands were liable to assessment under the Act and disallowed the objections of the proprietors. The proprietors, who are the executors of the estate of the late Babu Kally Kishen Tagore, then brought two suits to contest these decisions, Suit No. 537 of 1915 and Snit No. 195 of 1916. Both suits were dismiss-by the Subordinate Judge and the proprietors have appealed to this Court. Appeal No. 143 relates to Suit No. 195 and Appeal No. 144 to Suit No. 537. In both appeals the Secretary of State is the respondent and it will be convenient to deal with them by one and the same judgment.
3. The lands have been assessed to revenue on the footing that they are accretions by fluvial action to villages included within estates belonging to the appellants which were permanently settled in 1793. T
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