We think that a notice under Sect. 7 calling on the person in occupation to show cause why he should not be proceeded against under Sect. 5 or Sect. 6 of the Act does not give rise to a cause of action. This was pointed out in Narayana Pillai v. Secretary of State. If the learned Judges who decided Bhaskaradu v. Subbarayudu 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 under Sect. 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 under Sect. 14 because it was not instituted within six months from the date at which the cause of action arose.
Reference answered in the affirmative.