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153. In my opinion, the Port Commissioners cannot be regarded as delegates, agents and/ or trustees for the Government for purposes of assessment of land revenue.

154. It was further contended by DC. Gupta that as the Port Commissioners possess the disputed land not for any gain but for public purposes, the lands held by them are not liable for payment of land revenue. In support of his submission, he referred us to various decisions in England which dealt with rateability under the Statute of Elizabeth.