Holding

The finality of the State Government’s decision under Explanation I to section 2(1)(e) of the 1952 Act does not exclude the jurisdiction of civil courts to entertain the suit.

Summary

The plaintiff, a religious institution holding the inam village of Orma, sued the State of Gujarat in a civil suit claiming that the land was a devasthan (religious) inam and therefore exempt from the abolition provisions of the Bombay Personal Inams Abolition Act, 1952. The State contended that the land was a personal inam and that, under Explanation I to section 2(1)(e) of the 1952 Act, only the State Government could decide the nature of the grant, thereby excluding civil‑court jurisdiction. The Gujarat High Court Full Bench agreed with the State, also relying on the Gujarat Devasthan Inams Abolition Act, 1969, and held that the civil court had no jurisdiction. The Supreme Court allowed the appeal, holding that the finality clause in Explanation I does not bar the civil court’s jurisdiction because the Act provides no adequate alternative remedy and does not expressly exclude civil courts. The Court also ruled that the High Court erred by invoking the 1969 Act, which is unrelated to the 1952 Act. The appeal was allowed and the matter remanded to the High Court for further determination.

Issues considered

Whether Explanation I to section 2(1)(e) of the Bombay Personal Inams Abolition Act, 1952 bars the jurisdiction of civil courts to determine whether a grant is a personal inam.
Whether a civil suit can be entertained despite the finality provision in the 1952 Act.
Whether the provisions of the Gujarat Devasthan Inams Abolition Act, 1969 can be used to oust civil‑court jurisdiction in a matter governed by the 1952 Act.
Whether an adequate alternative remedy exists (reference to the State Government) that would exclude civil‑court jurisdiction.
Whether the entry in the alienation register is immutable or can be amended by the Government’s decision.

Legislation cited

Bombay Land Revenue Code, 1879s. 203, s. 212, s. 53
Bombay Personal Inams Abolition Act, 1952s. 2(1)(e), s. 3, s. 4
Gujarat Devasthan Inams Abolition Act, 1969s. 20, s. 4

Subjects

Administrative lawJurisdiction of civil courtsSpecial tribunalsFinality clausePersonal inamReligious inamLand revenueStatutory interpretation

Judgment

A 882

SAYED MOHOMED BAQUIR EL-EDROOS
(DEAD) BY LRS.
v.
B STATE OF GUJARAT

October I, 1981

[A.O. KoSHAL, V. BALAKRISHNA BRAD! AND
R.B. MISRA, JJ.)
Cl
Administrative Law-Special Tribunals-Statute gave finality to the orders-
Jurisdiction of Civil Courts-When must be excluded.

Bombay Personal lnams Abolition Act 1952-Section 2(1) ( e) E~planation
Scope of.

D A notice was issued to the Sajjadanashin of the appellant institution stating
that consequent on the coming into force of the Bombay Personal loams Aboli-
tion Act 1952 exemption from payment of land revenue was extinguished in res-
pect of the inam viIJage and that he should band over the village records to
mamlatdar.

The appellent in a suit filed in the Civil Court clain1ed that the inam was
held by a religious institution and that, therefore, the provisions of the 1952 Act
had no application to it. In replication the State claimed that under the provi-
sions of the 1952 Act the Slate Government alone was competent to decide the
question whether the grant was a personal or a religious inam and that the Civil
Court had no jurisdiction to decide it. Holding that it was a personal inam the
Trial Court dismissed the appellant's suit.

F When the appellant's appeal was pending before the High Court the •
Gujarat Devasthan loams Abolition Act, 1969 was passed abolishing the inams
held by religious charitable institutions as well.

On the question of jurisdiction to decide whether an inam was personal or
religious the High Court held that it was the State Government and not the
Civil Court which had exclusive jurisdiction in this respect.
G
In appeal to this Court it was contended on behalf of the appellant that
unless the jurisdiction of the Civil Court is barred specifically or by necessary
implication the Civil Court would have jurisdiction and that the finality contem-
plated by Explanation I to section 2 (I) (e) (which provides that if any question
arises whether any grant is a personal ioam such question shall be referred to
H the State Government and that the decision of the State Government shall be
final) is only for the purposes of the 1952 Act and could not stand in the way
of the Civil Court entertaining the suit.
S.M. BAQUJR v. GUJARAT (Misra, J.) 883

Allowing the appeal, A
HELD: 1. The finality of the decision of the Government as contemplated
by Explanation I to section 2(1) (e} of the Act cannot exclude the jurisdiction
of the Civil Court. Except for the Explanation, there is no other provision in
the Act touching upon the jurisdiction of the Civil Court. [890 C~D]

2. In Dulabhai v. State of Madhya Pradesh, (1968] 3 S.C.R. 662 this Court B
held that where a statute gave finality to the orders of the special tribunal the
Civil Court's jurisdiction must be held to be excluded if there is adequate remedy
to do what the Civil Courts would normally do in a suit. Undi:r the provisions
of the 1952 Act it cannot be said that an adequate remedy is available to the
plain tiffs on reference made to the Government. [888 G-H]

- 3. The second principle laid down in the above case is that where there is
an express bar to the jurisdiction of the Court, an examination of the scheme of
the Act to find out the adequacy or the sufficiency of the remedies provided there-
c
in may be relevant. In the absence of any details in the enactment about the
reference to be made to the Government, the procedure to be followed by the
Government, and the opportunity to be afforded to the aggrieved party, it cannot
be held that the expression "finality of the decision of the Government" used in
the Explanation was meant to bar the jurisdiction of the Civil Court. f890 F-G] D
4. The High Court, however, erred in travelling beyond the provisions of
the 1952 Act by referring to the provisions of the 1969 Act and coming to the
conclusion that Explanation I to section 2(1) (e) of the 1952 Act and section 20
of the 1969 A ct put beyond the pale of any doubt that the jurisdiction of the
Civil Court had been taken away by the legislature to determine the questi(!n
whether a particular inam was a personal or devasthan ina1n. The High Court E
was not justified in invoking the provisions of the 1969 Act while deciding a case
under the 1952 Act. [891 E-G]

5. An entry in the alienation register as to whether an inam is personal or
religious cannot be said to be so sacrosanct that it cannot be changed. Explana-
tion I to section 2 (I) (e) of the 1952 Act indicates that the entry in the register is
not an essential part of the definition of personal inam but is only descriptive. F
If the Government decides a case contrary to the entry in the register of aliena-
tion the register shall be deemed to have been amended. If an entry ·in the
register would be deemed to have been automatically amended by the decision of
the Gov,ernment, there is no sanctity to such entry. The explanation itself contem-
plates a change in view of the decision of the Government on the question. An
entry in the register is mainly intended to serve the purpose of realisation of
land revenue. [892 C-D] G
6. Section 203 of the Bombay Land Revenue Code provides for an appeal
to a superior officer from an order passed by the revenue officer. This section
cannot be said to completely bar the jurisdiction of the Civil Court because
section 212 of the Code contemplates that whenever it is declared that a decision
or order shall be final such expression shall be deemed to mean that no appeal H
lies from such decision or order. If this is what finality meant under section 212
it cannot be said tl1at the Juris<jicti9n of the Civil Court i$ \Jarred. [893 A-CJ
884 SUPREME COURT REPORTS [1982] I s.c.R.

A CIVIL APPELLATE JuRISDICTION Civil Appeal No. 2132 of
1977.

Appeal by special leave from the judgment and order dated
the 23rd September, 1976 of the Gujarat High Court in First Appeal
No. 76 of 1963
8
D. V. Patel, R. Shroff, Gopal Subramaniam and D.P. Mohanty
for the Appellant.

M.N. Phadke, S.C. Patel and R.N. Poddar for the Respondent. _(

c
-
The Judgment of the Court was delivered by

MISRA J. The present appeal by special leave is directed
against the Full Bench decision of the High Court of Gujarat at
Ahmedabad dated 23rd of September, 1976. The sole question for
consideration in this appeal is whether Civil Court has jurisdiction
D to entertain and decide the suit giving rise to the present appeal.

There is an old institution krown as Edroos Dargah of Hazrat
Sayedina Mohomed-Bin Abdulla El-Edroos at Surat. Village Orma
is an inam village held by the said institution. The dispute in the
present case relates to the property of the said village Orm a com-
E prising its soil, trees, lanes, roads together with cultivated lands of
about 1093 acres with land revenue alienated Rs. 2,747.10.5. Pursuant
to the Bombay Personal Inams Abolition Act, 1952 (Act 42 of 1953)
hereinafter referred to as 'the 1952 Act', the State of Bombay and
after the re-organisation of States, the State of Gujarat, declared that
the said Act was applicable to village Orma from 1st of August, 1955
F
and, therefore, the exemption from the payment of land revenue
was extinguished from the 1st of August, 1955. Accordingly the
State of Bombay through its Mamlatdar of Olpad sent a notice to
the Sajjadanashin of the institution to that effect and also
demanded the village records from his possession. He also pro-
ceeded to take further and consequential action and declared that
G the rights of the institution in public roads, lanes, village site and
land etc. are extinguished. In the circumstances the Sajjadanashin
was obliged to file the suit which was later on numbered as suit
No. 9 of 1956.
H
The stand of the plaintiff is that village Orma was an inam
village held by the religious institution of Edroos Dargah and the
s.M. BAQUiR v. GUJARAT (Misra, i.) SIB

provisions of section 4 of the 1952 Act have no application in view A
of clause (2) of section 3 of the said Act. The defendant State
contested the suit on grounds inter alia that the village in question
was a personal inam within the meaning of section 2 (I) (a) of the
1952 Act and the State Government alone is competent to decide
the question whether the grant is a personal inam or not and the
Civil Court has no jurisdiction to decide the question. B

The pleadings of the parties gave rise to fourteen issues and the
Trial Court decided all the substantial issues against the plaintiff.
Consequently it dismissed the suit holding that the inam in question
was personal inam.
c
Feeling aggrieved, the plaintiff went up in appeal to the High
Court. The appeal came up for hearing before a learned Single
Judge. He took up the question of jurisdiction first. The stand of the
plaintiff-appellant was that the Civil Court had the jurisdiction to
entertain the suit and in support of his contention he placed reliance
on Sayed Mohmed Baquir El-Edroos v. The State of Bombay.(') The D
learned Single Judge, however, doubted the correctness of the propo-
sition laid down in that case and referred the case to a larger Bench
and it was eventuall) decided by a Full Bench of that Court.

It appears that during the pendency of the appeal another
Act was passed known as the Gujarat Devasthan Inams Abolition E
Act, 1969 (Act 16 of 1969) hereinafter referred to as 'the 1969 Act'.
It came into force on 15th of November, 1969. By this Act
devasthan inams or inams held by religious and charitable institu-
tions were also abolished. The inevitable result of the 1969 Act
is that whether the inam in question is a personal inam or a
devasthan inam it cannot subsist. The plea of the plaintiff, on the F
basis of which he filed the suit, was no more available to him after
the passing of the latter Act. But the question was still to be
enquired into because if the plaintiff succeeds in establishing that
the inam in question was a religious or charitable inam, it would be
abolished only by the 1969 Act and, therefore, the plaintiff will be
entitled to all the benefits of devasthan inam open to him till the G
enforcement of that Act. The High Court, therefore, proceeded to
hear the appeal despite the passing of the 1969 Act and by its judg-
ment dated 23rd of September, 1976 came to the conclusion that
the exclusive jurisdiction to decide the question was with the State
ff
(I) {1966) 7 G.L.R. 217.
S86 SUPREME c()\Jkt REPoktS [1982] 1 s.c.~

A Government and the Civil Court has no jurisdiction to entertain the
suit. In view of its finding on the question of jurisdiction, the High
Court did not think it necessary to enter into other issues involved
in the case. The plaintiff has now come to challenge the judgment
of the Full Bench on obtaining special leave of this Court to
appeal.
B
In the present appeal the plaintiff again reiterates that the
Civil Court has jurisdiction to entertain the suit. In order to appre-
ciate the contentions, of the counsel of the parties on the question of
jurisdiction, it will be appropriate to refer to the relevant provi-
sions of the 1952 Act. Section 2 (1) (e) defines personal inams.
c Insofar as it is material, it reads :

"2. (I) In this Act, unless there is anything repugnant
in the subject or context,-

(e) "personal inam" means-
D
(i) a grant of a village, portion of a village, land or
total partial exemption from the payment of land
revenue entered as personal inam in the alienation
register kept under section 53 of the Code.

E (ii)

Explanation I : If any question arises whether any
grant is a personal inam such question shall be referred to
the State Government and the decision of the State Govern-
ment shall be final and the entry, if any, in respect of such
F grant in the alienation register kept under section 53 of the
Code shall be deemed to have been amended accordingly.

Explanation II. .. "
The expression 'Code' bas been defined in section 2 (I) (b) of the
Act as the Bombay Land Revenue Code 1879 (Bombay V of 1879).
G Section 3 of the Act insofar as it is material, reads :

"3. Act not to apply to certain inams and grants.-Nothing
in this Act shall apply to -

(I)
H . :-r
(2) devasthan inams or inams held by religious or charita-
ble institutions.
S.l.t. BAQtJIR v. GUJARAT (Misra, J.)

(3) A
(4)
(5)

Explanation :-For the purposes of this section inams
held by religious or charitable institutions means Devasthan B
or Dharmadaya inams granted or recognised by the ruling
authority for the time being for a religious or charitable
institution and entered as such in the alienation register
kept under section 5 3 of the Code or in the records kept
under the rules made under the Pensions Act 1871 (XXIII
of 1871)." c
Section 4 of the Act reads:

"4. Abolition of personal inams and rights in respect
of such inams.-Notwithstanding anything contained in
any usage, settlement, grant, sanad or order or a decree or
D
order of a Court or any law for the time being in force,
with effect from and on the appointed date :

(i) all personal inams shall be deemed to have been
extinguished,
(ii) save as expressly provided by or under the pro-
visions of this Act, all rights legally subsisting on E
the said date in respect of such personal inams
shall be deemed to have been extinguished :

Provided that in the case of a personal inam consisting
of exemption from the payment of land revenue only,
either wholly or in part, such exemption shall be deemed to F
have been extinguished : -

-· (a) if the amount of such exemption is or exceeds Rs. 5,000
with effect from the !st day of August, 1953, and
(b) in all other cases, with effect from the !st day of
August, 1955." G

Mr. D.V. Patel, senior counsel for the appellant, assisted by
Mr. G. Subramaniam, has contended that the High Court has
gravely erred in holding that the Civil Court had no jurisdiction to
deal with the suit. According to the learned counsel unless the H
888 SUPREME COURT llllPoRts ii 98i] 1 s.c.l.
A jurisdiction of the Civil Court is barred specifically or by necessary
implication the Civil Court would have jurisdiction. Admittedly
there is no specific bar under the 1952 Act. No provision has been
brought to our notice specifically excluding the jurisdiction of the
Civil Court. Now the question is whether the jurisdiction of the
Civil Court has been excluded by necessary implication. The only
B bar is provided by Explanation I to section 2 (1) (e). Explanation
I provides that if any question arises whether any grant is personal
inam, such question shall be referred to the State Government and
the decision of the State Government shall be final. Whether
Explanation I to section 2 (1) (e) excludes the jurisdiction of the
Civil Court by necessary implication is the question for considera·
c tion. The finality of the decision of the State Government con·
templated by the explanation, says the learned counsel, is only for
the purpose of the Act, namely, the 1952 Act, and this finality can-
not stand in the way of the Civil Court to entertain the suit. Io
support of bis contention the learned counsel has strongly relied
upon two decisions : Secretary of State, Represented by the Collector
D of South Arcot v. Mask and Company,(1 ) and Dhulabhai and
Ors. v. The State of Madhya Pradesh and Anr.(2) In the first case
the Privy Council dealing with the jurisdiction of the Civil Court
observed as follows (at page 236) :

"It is settled law that the exclusion of the jurisdiction
E · of the civil courts is not to be readily inferred, but that such
exclusion must either be explicitly expressed or clearly
implied. It is also well settled that even if jurisdiction is
so excluded, the civil courts have jurisdiction to examine
into cases where the provisions of the Act have not been
complied with, or the statutory tribunal has not acted in
F conformity with tbe fundamental principles of judicial pro-
cedure."

In Dulr1bhai's case (supra) Hidayatullah C.J., speaking for the
Court, on an analysis of the various decisions cited before the Court
G expressing diverse views, laid down the following propositions :

(I) Where the statute gives a finality to the orders of the
special tribunals the Civil Court's jurisdiction mtist
be held to be excluded if there is adequate remedy to
H _y
(I) (1939-40) 67 I.A. 222: [t940) P.C. 105.
(2) [ i 968] 3 SCR 662.
S.M. BAQUIR v. GUJARAT (Misra, J.) 889

do what the Civil Courts woultj normally do in a suit. A
Such provision, however, does not exclude those cases
where the provisions of the particular Act have not
been complied with or the statutory tribunal has not
acted in conformity with the fundamental principles of
judicial procedure.
B
(2) Where there is an express bar of the jurisdiction of
the court, an examination of the scheme of the parti-
cular Act to find the adequacy or the sufficiency of the

• remedies provided may be relevant but is not decisive
to sustain the jurisdiction of the civil court.

- Where there is no express exclusion the examina-
tion of the remedies and the scheme of the particular
c

Act to find out the intendment becomes necessary and
the result of the inquiry may be decisive. In the latter
case 11 is necessary to see if the statute creates a special
D
right or a liability and provides for the determination
of the right or liability and further lays down that all
questions about the said right and liability shall be
determined by the tribunals so constituted, and whether
remedies normally associated with actions in Civil
Courts are prescribed by the said statute or not.
E
(3) Challenge to the provivisions of the particular Act as
ultra vires cannot be brought before Tribunals consti-
tuted under that Act. Even the High Court cannot
go into that question on a revision or reference from
the decision of the Tribunals.
F
(4) When a provision is already declared unconstitutional
or the constitutionality of any provision is to be chal-
lenged, a suit is open. A writ of certiorari may include
a direction for refund if the claim is clearly within the
time prescribed by the Limitation Act but it is not a
compulsory remedy to replace a suit. G
(5) Where the particular Act contains no machinery for
refund of tax collected in excess of constitutional
limits or illegally collected a suit lies.
,_ H
(6) Questions of the correctness of the assessment apart
from its constitutionality 11re for the d~ision of th~
890 SUPREME COURT REPORTS (1982) I s.c.R.

A authorities and a civil suit does not lie if the orders of
the authorities are declared to be final or there is an
express prohibition in the particular Act. In either
case the scheme of the particular Act must be examined
because it is a relevant enquiry.

B (7) An exclusion of the jurisdiction of the Civil Court is
not readily to be inferred unless the conditions above
set down apply."

If we consider the present case, in the light of the principles
laid down by the Supreme Court in the above noted case, in our
c opinion the finality of the decision of the Government as contem-
plated by Explanation I to section 2 (I) (e) cannot exclude the
jurisdiction of the Civil Court. Except for the Explanation, there
is no other provision in the Act touching upon the jurisdiction of
-
the Civil Court and none has been referred to before us by either
party. The Act does not give any details about the reference to
D and the enquiry by the Government. No appeal has been provided
for and it cannot be said that the case of the plaintiff has been
considered by the Government in the same way as it would have
been considered if the case had been filed before a Civil Court.

The very first principle laid down in the case of Dhu/abhai
E postulates that where a statute gives a finality to the orders of the
special tribunal the Civil Court's jurisdiction must be held to be
excluded if there is adequate remedy to do what the Civil Courts
would normally do in a suit. From a perusal of the provisions of
the Act it cannot be said that there is adequate remedy available to
the plaintiffs on reference made to the Government. Even according
F to the second principle laid down by the Supreme Court where
there is an express bar of the jurisdiction of the court, an examina- '
tion of the scheme of the particular Act to find out the adequacy
or the sufficiency of the remedies provided may be relevant. The
Act does not give any details about the reference to be made to the
Government, the procedure to be followed by the Government, the
G opportunity to be afforded to the aggrieved party. In the absence
of any such details in the Act it is not possible to hold that the use
of the expression 'finality of the decision of the Government' in
Explanation I to section 2 (I) (e) of the 1952 Act was meant to
bar the jurisdiction of the Civil Court.
H
The High Court in our opinion has committed a manifest .x
error in travelling beyond the 1952 Act and referring to the provi-
S.M. BAQUIR v. GUJARAT (Misra, J.) 891

sjons of the 1969 Act. The High Court referred to section 4 of the A
1969 Act, which exclusively vests the power to decide whether any
village, portion of a village, or land is held in devasthan inam, in the
authorised officer, and the State Government is empowered to
authorise any officer under the proviso to section 4 (I) to decide
questions arising under clauses (a) (b) or (c) of section 4. Sub-
section (2) of section 4 of the said Act enables the person aggrieved B
by the decision of the authorised officer to go up in appeal to the
State Government within sixty days from the date of the decision.
The High Court also referred to section 20 of the 1969 Act which

• specifically bars the jurisdiction of the Civil Court. It reads:

- ''20. No Civil Court shall have jurisdiction to settle,
decide or deal with any quest,ion which is by or under t~is
Act required to be settled, decided or dealt with, by .the
officer authorised under the proviso to sub:sec1ion (I) of
section 4 or section · 25 or the Collector, .the ,Gujarat
Revenue Tribunal in appeal, or the State C}overnment D
in appeal or revision or in exercise of , their power of

• control."

On the basis of the provisions of the 1969 Act the High Court came
to the conclusion that Explanation I to section 2 (I) (e) of the 1952
Act and section 20 of the 1969 Act p11t beyqnd t.he ,pa,le of any E
doubt that the jurisdiction of t]/e Civil Co.urt had been t,aken away
by the legislat11re to determine the question whether a particular
inam is a personal or a devasthan inam.

We are concerned in the present case .with the provisions of
the 1952 Act. There is no corresponding provision like section 20 f
of the 1969 Act in the : 952 Act nor is there any detailed proce-
dure of.appeal and revision in that Act as contemplated by the
1969 Act. The High Court in our opinion was not justified in

- invoking the provisions of the 1969 Act whjfe deciding the case
under the 1952 Act.
G
The counsel for the State of Gujarat on the other hand
referred to the.. definition of personal inam as given in section 2 (I)
(e) of the 1952 Act and according ,to the learned counsel the inam
in question is a. personal inam in view of the. defini.tion itself which
says : Personal inam means a grant of a . village, portion of a
village, land or total partial exemption· from the payment of land
revenue entered as personal in11m ill tlie alien11tion re¥ister kept
892 SUPREME COURT REPORTS [1982] 1 s.c.11.
A under section 53 of the Code." So, entry of the nature of the inam
in the alienation register is a decisive factor. In the instant case the
inam in question has been entered as personal inam in the alienation
register. Therefore, perforce it has to be taken as a personal inam
and the plaintiff cannot escape the definition of the expression 'per-
sonal inam' as given in section 2 (I) (e). Likewise, for a devasthan
B inam also it is necessary to be so entered in the alienation register
kept under section 53 of the Code in view of Explanation to sec-
tion 3 of the I 952 Act. The counsel for the appellant on the other
hand referred to Explanation I to section 2 (!) (e) of the 1952 Act
which indicates that the entry in the register is not an essential part
of the definition of the personal inam but it is cnly descriptive. If the •
c Government decides the case contrary to the entry in the alienation
register, the alienation register shall be deemed to have been amend-
ed accordingly. This part of the Explanation takes away the rigour
of the entry in the alienation register. If the entry in the alienation
register will be deemed to have been automatically amended by the
decision of the Government on the question whether it is a personal
D inam or a devasthan inam there is no sanctity attached to such
entry which is mainly intended to serve the purpose of realisation
of land revenue. The entry cannot he said to be so sacrosanct that
it cannot be changed. Indeed the explanation itself contemplates a
change in view of the decision of the Government on the question.

E It was next contended for the State that the Revenue Court
alone has exclusive jurisdiction to correct the entries in the revenue
records and the counsel referred to section 53 of the Bombay Land
Revenue Code. It reads :

"53. A Register shall be kept by the Collector in
such form as may from time to time be prescribed by the
F
State Government of all lands, the alienation of which
has been established or recognized under the provisions of
any law for the time being in force ; and when it shall be
shown to the satisfaction of the Collector that any sanad
granted in relation to any such alienated lands has been
G permanently Jost or destroyed, he may, subject !o the
rules and the payment of the fees prescribed by the State
Government under section 213, grant to any person whom
he may deem entitled to the same a certified extract from
the said Register, which shall be endorsed by the Collector
to the effect that it has been issued in lieu of the sanad
H - J(
said to have been Jost or destroyed, and shall be deemed
to be as valid a proof of title as the said sanad."
S.M. BAQUIR v. GUiARAT (Afisra, J.) 893

Section 203 of the said Code provides for appeal from any order A
passed by the Revenue Officer to his superior and on the strength
of these provisions it is sought to be argued that the plaintiff could
have gone up in appeal against the decision of the officer under sec-
tion 53 of the Code and the jurisdiction of the Civil Court is com-
pletely barred. If we refer to section 212 of the Code, the argument
of the counsel for the State cannot be accepted. Section 212 con- B
templates that whenever in this Code it is declared that a decision
or order shall be final such expression shall be deemed to mean that
no appeal lies from such decision or order. If this is what finality
means under section 212 it cannot be argued with any force
on behalf of the State that the jurisdiction of the Civil Court is
barred. c
For the foregoing discussion the decision of the Full Bench of
the High Court cannot be sustained. We accordingly accept the
appeal, set aside the judgment of the High Court dated 23rd Sep-
tember, 1976 and remand the case to the High Court for deciding
other points involved in the case. The parties shall, however, bear D
their own costs.

P.B.R. Appal allowed.