In Brief
This case concerns the right of a person or their heir to reclaim land seized by the Government for unpaid land tax. The land was taken in 1935 and later assigned to third parties in 1958. When that assignment was cancelled, the original owner's heir sought restoration. The Supreme Court held that preference in reassignment under Revenue Standing Order 45(4) requires three preconditions: the original owner was not a willful defaulter, default was due to circumstances beyond their control, and reassignment is otherwise unobjectionable. The heir failed to prove these. His 23-year delay in responding (1935–1958) and later inaction until 1981 demonstrated willful default. Mere cancellation of a prior assignment does not automatically restore preference rights. The appeal was allowed and the High Court's decree overturned.",
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