The Secreatry of State for India in Council vs Illikkal Assan, (died) and Others

We think that a notice u/s 7 calling on the person in occupation to show cause why he should not be proceeded against u/s 5 or Section 6 of the

Act, does not give rise to a cause of action. This was pointed out in Narayana Pillai Vs. The Secretary of State for India in Council, 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 u/s 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 u/s 14 because it was not instituted within six months from the time at which the cause

of action arose.