Madras High Court
The Secreatry Of State For India In ... vs Illikkal Assan, (Died) And Ors. on 18 October, 1915
Equivalent citations: (1916)30MLJ255, AIR 1917 MADRAS 480
JUDGMENT
1. We think that a notice under Section 7 calling on the person in occupation to show cause why he should not be proceeded against under Section 5 or Section 6 of the Act, does not give rise to a cause of action. This was pointed out in Narayana Pillai v. Secretary of State (1912) 23 M.L.J. 162 and if the learned Judges who decided Bhaskaradu v. Subbarayudu (1913) 26 M.L.J. 60, were of a different opinion we are with respect unable to agree with them. Further whether the present suit be regarded as based on the notice under Section 7, or on the levy of penal assessment in June 1910, more than six months before the date of suit, it is in either view barred under Section 14 because it was not instituted within six months from the time at which the cause of action arose.