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37. Sec. 331(1-A) of the 'Act' provides that objection to the jurisdiction of court is to be taken before framing of issue, otherwise its notice will not be taken by appellate or revisional court also with a further rider that unless there is failure of justice, notice of such objection will not be taken by the superior court. As frivolous and technical pleas of jurisdiction every now and then were being taken which resulted in lingering on proceedings and delay or defeat of justice, the U.P. Legislature by U.P. Act No. IV of 1969 inserted Section 331 (1-A) extracted earlier in the U.P. Zamindari Abolition and Land Reforms Act. The statement of object and reasons for U.P. Act No. IV of 1969 itself provides that the said amendment was being made as it was considered necessary in order to curtail frivolous and technical pleas in litigation. The statement and the reasons of a statute cannot be ignored and are to be given due importance and are the safest guide for interpreting a particular statute.

The reasons which led the State Legislature to insert section 331(1-A) in the Act show that the legislature intended to put an end to frivolous and technical pleas of jurisdiction. The reasons of the amendment rather discourage plea of jurisdiction unless it is really nut substantial plea. In doubtful cases the civil court's jurisdiction can easily be not ousted and a person is not to be deprived from real relief desired and made to remain satisfied with some relief in the present only.

39. Section 331(1-A) of U.P. Zamindari Abolition and Land Reforms Act is analogous to section 21 of Civil Procedure Code. Section 21 of the civil Procedure Code is also in similar language. Section 331 (1-A) of U.P. Zamindari Abolition an Land Reforms Act. Like section 21 civil Procedure Code, requires that all the three conditions must co-exist i.e., objection is raised before the trial court before framing of the issues and that there has been no failure of justice and the appellate court or revisional court cannot entertain such an objection except when it is established that there has been failure of justice in trial of the proceedings in that court.