Jinabhai Nathabhai Rashia vs The Collector And Taluqdari Settlement ... on 2 September, 1925
4. Reference may also be made to Daluchand Fulchand v. Gulabbhai Kanthadji 34 Ind. Cas. 198 : 18 Bom.L.R. 323 in which it was held by Mr. Justice Heaton that the provisions of the Land Revenue Code would apply in cases where a taluqdars estate came under the temporary management of Government Officer, so that he would be empowered thereunder to attach and recover all arrears. In that case the arrears to be recovered were arrears of assessment, but the ratio decidendi that Section 33 gave the Collector the same powers which he had under the Land Revenue Code to recover assessment, would apply to this case, so that, in my opinion, the Collector had power to enforce the payment of arrears of revenue. I think that the judgment of the Court below is right and the appeal must be dismissed with costs.