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1963 (4) TMI 65 - SUPREME COURTWhether the villages held by the appellant constitute an estate within the meaning of s. 2 (b) of the Bombay Act 47 of 1951? If the villages constitute an estate, whether the exemption from payment of land revenue granted under the indenture is saved by sub-s. (3) of s. 3? Held that:- Appeal dismissed. By express provision the estate-holder is excluded from the benefit of sub-s. (3). The intention of the Legislature is clear: it is to withdraw the exemption in favour of the estate-holder from payment of land revenue if such right was granted under a cowl, That withdrawal is not to affect the rights of per-sons holding land in an estate under a special contract, or grant which was made or recognized by the terms of the cowl even if the right was to hold the land exempt from the payment of land revenue. The futility of the argument that the expression ",person" when it first occurs in sub-s. (3) includes the estate-holder, becomes obvious if the clause is read after substituting the expression "estate-holder" for "Person".
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