Revenue law

--- S. 166 --- Correction of clerical or arithmetical mistakes --- Belated correction --- Scope --- The pivotal question that thus arises is whether the alleged non-implementation of the disputed mutations in the revenue record can be treated as a clerical or arithmetical mistake, capable of correction by the revenue authorities in the exercise of powers conferred on them under section 166, particularly when the petitioners approached the revenue officer for the first time after more than a century --- In this extraordinarily long interregnum, it is neither safe nor reasonable to presume that the revenue record remained static --- On the contrary, it is highly probable that numerous transactions relating to the alienation of land from the same khewat may have taken place, and that several third parties may have acquired proprietary or possessory rights therein on the basis of the existing revenue entries --- Such persons, who are not parties to the present proceedings and may have had no knowledge of the alleged non-implementation of the disputed mutations, would be seriously prejudiced by any adverse order passed behind their backs --- Therefore, the alleged non-implementation of the disputed mutations cannot, in any manner, be regarded as a clerical or arithmetical mistake which could be corrected by the revenue authorities --- Any correction at this belated stage, without impleading the other affected persons or affording them a fair opportunity of hearing, would not only violate the principles of natural justice but would also result in a grave miscarriage of justice.

--- S. 166 --- Correction of clerical or arithmetical mistakes --- Undisputed mistake --- Scope --- The discretion vested in the revenue authorities under section 166 to correct mistakes or errors in the revenue record, is not unbridled --- It is circumscribed by the requirement that the correction sought must be free from factual controversy and must not adversely affect vested rights without due adjudication.

--- Presumption of correctness --- Scope --- Although revenue entries do not, by themselves, confer title, they carry a presumption of correctness until rebutted in accordance with law.

--- Correction of clerical or arithmetical mistakes --- Scope --- Where the correctness, validity, or enforceability of old mutations is disputed, particularly when such mutations have remained unimplemented for decades, the matter inevitably involves disputed questions of fact and/or title requiring proper adjudication and cannot be determined by the revenue authorities.