MADDUMA BANDA v. APPURUWA.

MADDUMA BANDA v. APPURUWA.*

D. C., Ratnapura, 374.

Ordinance No. 11 of 1878-Default of payment of grain tax-Effect of certificate of sale of land-Necessity for proving arrears of tax and sale of land in accordance with the Ordinance-Defective certificate-Bonâ fides of the sale-Evidence.

The effect of a certificate of sale signed by the Government Agent under section 22 of the Ordinance No. 11 of 1878, is not to dispense with proof that the grain duty was in arrear and that a sale took place in accordance with the Ordinance.

It should be proved that the defendant is liable to pay grain duty, grain commutation, or crop duty in respect of the land; that he made default in payment of the tax due for the year stated; that the property was sold to the plaintiff under the Ordinance; and that the sale was bonâ fide.

THE plaintiff sued the defendant for a declaration of title in regard to a field called Potuwila, which he alleged he had

* This case was followed by Layard, C.J., and Wendt, J., in D. C, Galle, 5,652, decided on the 9th June, 1903.-Ed.

purchased on the 6th January, 1888, when put up for sale by the Government Agent of Ratnapura

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