GUNENDRA NATH MITRA vs SATISH CHANDRA HUI AND OTHERS.

The Supreme Court ruled that under the Bengal Land Revenue Sales Act (XI of 1859), a Collector must first merge separate accounts of shares into one demand before issuing a notification for the sale of the entire estate as per Section 6. The Court held that a sale conducted without this procedure cannot be considered a sale of the entire estate, thus denying the purchaser the privileges under Section 37 of the Act. The notification's content is conclusive regarding the nature of the sale, affirming the separate nature of the shares sold.