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Judgment
We are of opinion that a sale for arrears of water-cess would convey a title to the purchaser free of encumbranees. ""Public revenue"" is defined
in Section 1 of Act II of 1864 to include cesses payable of Government on account of water supplied for irrigation and therefore includes the cess
payable under Act VII of 1865. Section 42 of Act II of 1864 declares that all lands brought to sale on account of arrears of revenue shall be sold
free of all encumbrances. The plaintiff in this suit therefore obtained a title free of the appellant''s mortgage. The cases relating to sales for arrears of
Income Tax and abkari revenne have no bearing on the question before us. It is further urged that the sale for arrears of water-cess was invalid, as
no notice was given to the inamdar. But this point was not raised in either of the lower Courts even if it was open to the appellant to raise it.
The Second Appeal is dismissed with costs.