Venkataramana Rao, J.

1. The question for decision IH whether the suit out of which this second appeal arises is liable to be dismissed for want of proper notice under Section 80, Civil P.C. Both the lower Courts dismissed the suit. The question now is whether the dismissal is proper. The notice of suit given to the Collector was dated 20th October 1932. Both the Courts have concurrently found that the notice was served on 21st October 1982. The suit was instituted on 21st December 1932. In the plaint, the allegation is that defendant 1, the Secretary of State for India represented by the Collector of East Godawary acknowledged the notice on 21st October but however failed to comply with the demand therein. The plaintiff claimed exemption of the two months time occupied; by reason of the said notice. The reply of the Collector on behalf of the Secretary of State was that the amount of claim was not mentioned in the said notice and the suit was bad for want of proper notice. The following issue was raised: "Whether the suit is not maintainable for want of proper notice under Section 80, Civil P.C. When the case was taken up for trial, the Secretary of State under a mistaken i