Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Maharaj Umeg Singh and Others Versus State of Bombay and Others

W.P.(C) 337 of 1954 - Dated:- 6-4-1955 - BHAGWATI, NATWARLAL H., MUKHERJEE, BIJAN KR. (CJ), DAS, SUDHI RANJAN, AIYYAR, T.L. VENKATARAMA AND IMAM, SYED JAFFER. Rajni Patel and I. N. Shroff, J.B. Dadachanji and Rajinder Narain, for the Petitioners. M.C. Setalvad, Attorney-General for India, C. K. Daphtary, Solicitor-General for India (P. A. Mehta, R. H. Dhebar for P. G. Gokhale, with them), for the Respondents. JUDGMENT: The Judgment of the Court was delivered by BHAGWATI J.-These petitions under .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ification dated the 15th July 1954 it was brought into effect from the 1st August 1954. In view of the notification the Petitioners filed these petitions on the 30th July 1954 challenging the vires of the Act (hereinafter called the impugned Act) and asking for the issue of appropriate writs restraining inter alia the State of Bombay from giving effect to its provisions. On applications made to this Court on the 31st July 1954 the operation of the impugned Act was stayed pending the bearing and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

jpipla. The Petitioners in Petition No. 340 of 1954 are jagirdars of the erstwhile State of Rajpipla. The Petitioner in Petition No. 348 of 1954 is a relation of the Ruler of the erstwhile State of Bansda. The Petitioners in Petitions Nos. 365 and 366 of 1954 are jagirdars of the erstwhile States of Idar and Lunawada respectively. The Petitioner in Petition No. 481 of 1954 is a relation of the Ruler of the erstwhile State of Mohanpur. The Petitioners in Petition No. 690 of 1954 are the holders o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the definition thereof contained in the impugned Act. The Petitioner in Petition No. 364 of 1954 claims to be the owner of 60 villages in the patta or territory of Moti More comprised in the erstwhile State of Idar as the Bhumia or under-lord and contends that his holding does not fall within the definition of jagir as given in the impugned Act and that therefore in any event the State of Bombay is not entitled to enforce -the impugned Act against him. All these Petitioners have challenged the v .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

3: "FORM OF MERGER AGREEMENT SIGNED BY RULERS OF GUJARAT AND DECCAN STATES AGREEMENT MADE THIS day of between the Governor-General of India and the of Whereas in the immediate interests of is desirous that the administration of the State should be integrated as early as possible with that of the Province of in such manner as the Government of the Dominion of India may think fit; It is hereby agreed as follows:- ARTICLE 1. The of hereby cedes to the Dominion Government full and exclusive aut .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

revenues of the State annually for his privy purse the sum of rupees free of taxes. This amount is intended to cover all the expenses of the Ruler and his family, including expenses on account of his personal staff, maintenance-of his residences, marriages and other ceremonies, etc. and will neither be increased nor reduced for any reason whatsoever. The said sum may be drawn by the in four equal instalments in advance at the beginning of each quarter by presenting bills at the State Treasury o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ivate property of the or State property, it shall be referred to such officer with judicial experience as the Dominion Government may nominate and the decision of that officer shall be final and binding on both parties. ARTICLE 4. The shall be entitled to all personal privileges enjoyed by them whether within or outside the territories of the State, immediately before the 15th day of August 1947. ARTICLE 5. The Dominion Government guarantees the succession, according to law and custom, to the ga .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of States in favour of the respective Rulers contained the following guarantees:- "(1) Your privy purse will be fixed in accordance with the formula applied in relation to the fixation of the privy purse of the Deccan States Rulers whose States have merged into the Bombay Province. The amount will be fixed in perpetuity to you, your heirs and successors, and will neither be increased nor reduced for any reason whatsoever. It will be free of all taxes, whether imposed by the Government of Bo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nging to you on the date of your making over the administration of your State to the Dominion Government. Darbari properties will include palaces, houses, residences, guest houses, stables, garages, quarters, outhouses, etc. which are at the date of transfer of administration in bonafide personal use or occupation of the Ruler or members of his family or personal staff, irrespective of whether the property is situated in the Capital, or at any other place in the State, or in Bombay, or anywhere .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

preparatory to retirement before 1st April 1948 as also the enjoyment of the ownership of Khangi villages, lands, jagir, grants, etc. existing on 1st April 1948 are hereby Guaranteed. This guarantee is without prejudice -Co -the right of Government of Bombay to issue any legislation which does, not discriminate against the states and their subjects. (6) All emblems, insignia, articles and other Paraphernalia of the Ruler will be considered as belonging to, and be regarded as his private propert .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

se, in respect of anything done or omitted to be done by you or under your authority during the period of your administration of the State. (9) Every question of disputed succession in regard to a Gujarat State which has signed an agreement integrating the administration of the State with that of the Province of Bombay shall be decided by a Council of Rulers of Gujarat States after referring it to the High Court of Bombay and in accordance with the opinion given by that High Court. All questions .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd the members of the Council will hold office for a term of five years from the date on which they enter upon the duties of their respective offices. 2.The contents of this letter will be regarded as part of the merger agreement entered into by you with the Governor- General of India". The contention which has been urged before us by the Petitioners relying upon clause 5 of the Letters of Guarantee aforesaid is that the enjoyment of the ownership of the jagirs existing on the 1st April, 19 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ct was ultra vires in as much as no legislation could be undertaken which would have the effect of depriving the holders of the jagirs of their ownership over the same and the provisions of the impugned Act were in any event discriminatory against the States and their subjects or in other words the impugned Act was confiscatory and also discriminatory. It was contended on the other hand on behalf of the State of Bombay that the agreements of merger and the letters of guarantee were executed by t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Dominion of India was a party and that therefore this Court had no jurisdiction to interfere in the said disputes by virtue of the provisions of article 363 of the Constitution, that the State Legislature had plenary powers of legislation within the ambit of its sphere unless the Constitution itself expressly prohibited legislation on the subject either absolutely or conditionally, that no such prohibition could be spelt out of the terms of clause 5 of the letters of guarantee and that the impug .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hat it was inconsistent with or abridged any of the rights conferred by any provisions of Part III of the Constitution, and that therefore the impugned Act could not be challenged as violative of any of the fundamental rights of the Petitioners. It was also urged that none of the provisions of the impugned Act were confiscatory or in any manner whatever discriminatory, fair and adequate compensation having been provided for the abolition of the jagirs and the States and their subjects not having .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

while States which were parties to the agreements of merger and the letters of guarantee became merged in the Province of Bombay, under clause 8 of the States' Merger (Governors' Provinces) Order, 1949 (Appendix XLIV, White Paper, Page 297), that these obligations were thus deemed to have been undertaken by the Dominion Government on behalf of the absorbing Province, viz., the Province of Bombay and were binding upon the Province of Bombay, and that when the Constitution came into force .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ions which bad been undertaken by the Dominion Government under the agreements of merger and letters of guarantee above referred to, and it could not lie in the mouth of the State of Bombay to repudiate the same. This argument is not without force, but we do not consider it necessary to decide this question because even assuming that the State of Bombay was bound by these obligations, the question still remains how far the Petitioners before us are entitled to enforce these obligations against t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

therefore represented by the Rulers and were entitled to the benefit of whatever obligations were undertaken by the Dominion of India qua the States and their subjects. It is therefore arguable that the Rulers of the erstwhile States as also their subjects would be in a position to enforce these obligations. This position was however sought to be negatived by relying upon the following observation of their Lordships of the Privy Council in Vajesingji Joravarsingji v. Secretary of State for India .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

blished by the new sovereign only such rights as that sovereign has, through his officers, recognised. Such rights as he had under the rule of predecessors avail him nothing. Nay more, even if in a treaty of cession it is stipulated that certain inhabitants should enjoy certain rights, that does not give a title to those inhabitants to enforce these stipulations in the municipal Courts. The right to enforce remains only with the high contracting parties". These observations were quoted with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Petitioners would be out of Court either way. If they were deemed to be parties to the agreements of merger and letters of guarantee they would be faced with the bar to the maintainability of the petitions under article 363 of the Constitution which lays down that neither the Supreme Court nor any other Court shall have jurisdiction in any dispute arising out of any provision of a treaty, agreement, covenant, engagement, sanad or other similar instrument which was entered into or executed befo .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tee which were entered into or executed by the Rulers of the respective States and to which the Government of the Dominion of India was a party. According to the Petitioners they merely challenged the vires of the impugned Act and relied upon clause 5 of the letters of guarantee in order to establish the position that the State Legislature had no legislative competence to legislate on the subject of the abolition of jagirs. That was, it was submitted, not a dispute arising out of the agreements .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ee which had been obtained by the Rulers of the erstwhile State from the Dominion Government and complained that the State Legislature had enacted the impugned Act which it had no power to enact having regard to clause 5 of the said letters of guarantee and were wrongfully depriving the Petitioners of the jagirs, the ownership of which had been guaranteed thereunder. The whole of the petitions were nothing else except the claim to enforce the Petitioners' rights under the letters of guarante .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, acting beyond the powers given over under the Instrument of Accession, the Dominion of India and the State of Bihar are trespassing wrongfully on its legislative and executive functions, that the Dominion of India and the State of Bihar are making laws which they have no power to make, having regard to the Instrument of Accession, and are wrongfully interfering with the administration of the State beyond the rights given to them under the Instrument of Accession. The whole plaint is nothing el .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s not to enforce the obligations undertaken by the Dominion Government under the agreements of merger and the letters of guarantee, or that the disputes between the parties did not arise out of the provisions of the agreements of merger and the letters of guarantee which were entered into or executed by the Rulers of the respective States and to which the Government of Dominion of India was a party within the meaning of Article 363 of the Constitution. If that was the position the jurisdiction o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ontained in the Constitution itself and unless and until there is any provision in the Constitution expressly prohibiting legislation on the subject either absolutely or conditionally, there is no fetter or limitation on the plenary powers which the State Legislature enjoys to legislate on the topics enumerated in the Lists II & III of the Seventh Schedule to the Constitution. It was conceded on behalf of the Petitioners that the topic of legislation which was covered by the impugned Act was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of clause 5 an absolute guarantee had been given by the Dominion Government in regard to the enjoyment of the ownership of jagirs and that the Dominion Government and therefore the State of Bombay were precluded from enacting any legislation which had the effect of destroying that ownership. This contention however could not be supported by the terms of clause 5 which embodied in the first part thereof the terms of the guarantee, and went on to provide in the second part that this guarantee was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he clause and there was nothing in these terms which would go to show that the ownership of the jagirs could not be touched and the legislation, if any, was to be enacted in regard to certain incidents of enjoyment of such ownership. The right of the Government of Bombay to issue any legislation with regard to the enjoyment of the ownership of jagir lands was expressly reserved and this right covered also legislation in regard to the abolition of the jagirs and the Government of Bombay was there .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the impugned Act on the ground that it discriminated against the States and their subjects. The fetter or limitation upon the legislative power of the State Legislature which had plenary powers of legislation within the ambit of the legislative heads specified in the Lists II & III of the Seventh Schedule to the Constitution could only be imposed by the Constitution itself and not by any obligation which bad been undertaken by either the Dominion Government or the Province of Bombay or even .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

prohibited legislation on the subject either absolutely or conditionally the power of the State Legislature to enact legislation within its legislative competence was plenary. Once the topic of legislation was comprised within any of the entries in the Lists II & III of the Seventh Schedule to the Constitution the fetter or limitation on such legislative power had to be found within the Constitution itself and if there was no such fetter or limitation to be found there the State Legislature .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

urt for the simple reason that the State Legisla- ture was at all events competent to enact the impugned Act not being fettered at all by the terms of clause 5 of the letters of guarantee. The provisions of article 294(b) of the Constitution which is said to have transferred the obligations of the Government of the Province to the State of Bombay would not by involving the transference of the obligation undertaken by the Dominion Government in clause 5 of the letters of guarantee to the State Go .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ted Provinces 1943 F.C.R. 72 at page 87:- "We desire, however, to point out that what they are now claiming is that no Legislature in India has any right to alter the arrangements embodied in their sanads nearly a century ago; and, for all we know, they would deny the right of Parliament itself to do so. We hope that no responsible Legislature or Government would ever treat as of no account solemn pledges given by their predecessors; but the readjustment of rights and duties is an inevitabl .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nces 1943 F.C.R. 72 at page 122 and we also would observe in the same strain that we are not concerned with the policy of the State Legislature in enacting the impugned Act for abolition of jagirs but we are only concerned with the question whether the impugned Act was validly enacted. No argument has been advanced before us which would enable us to hold that the impugned Act was ultra vires the State Legislature, the only ground of attack being that it was in contravention of the guarantee give .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and their subjects within the meaning of clause 5 of the letters of guarantee. We have not thought it necessary to refer to the same in view of the conclusion which we have reached above that the impugned Act was intra vires the powers of the State Legislature and the State Legislature was quite competent to enact the same. Even if it could be demonstrated that the provisions of the impugned Act were confiscatory as well as discriminatory in the manner suggested, the jagirs of the Petitioners ( .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he Constitution. Any challenge therefore on the ground of the impugned Act violating the fundamental rights of the Petitioners under article 14 or article 19(1)(f) or article 31(2) of the Constitution was not available to the Petitioners. On the other hand if the grievance was that the impugned Act had brought about dis- crimination in breach of clause 5 of the letters of guarantee then the dispute clearly arose out of the letters of guarantee and would by article 363 be placed beyond the jurisd .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d contends that his holding does not fall within the definition of jagir as given in the impugned Act. In support of his contention he has traced the history of Moti More since 1250 A.D. and in any event since 1800 A.D when the then Chieftain of Moti More entered into a treaty with the Maharaja Zalimsinh of Modasa whereby in consideration of payment of ₹ 361 annually the said Zalimsinh agreed to protect Moti More against the attacks of the neighboring State of Doongarpur. He has pointed ou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that they were enjoying the rights of excise and customs and revenue, that they did not pay any revenue to the State of Idar and enjoyed and continued to enjoy rights over all lands, forests, minerals, river beds, village sites, etc. and that when the Ruler of Idar wanted that there should be uniform customs levy throughout the State, the said Ruler had to give compensation to the Petitioner and had also similarly negotiated with them and had to pay compensation to them in respect of salt, opiu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

constituted him a Thakur or underlord of Moti More and he contends that his estate of Moti More is not a jagir within the definition of the term given in the impugned Act. Our attention has also been drawn in this behalf to Bombay Gazetteer, Vol. 5 (1880), page 398, where Mori (Meghraj) is described as the estate of the original landlords Bhumias otherwise described as petty chiefs and underlords and to page 409 where the underlords (Bhumias) are stated to be the early chiefs who settled in Ida .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ement was lifted as a special case and the arrears of Nazrana were ordered to be recovered in installments by the erstwhile State of Idar that in several documents Moti More was described as Bhomia Jagir within the definition of the term Jagir as given in the impugned Act and that the sum of ₹ 361 was still being regularly paid even after merger as "Kichari hak". It therefore contends that the Thakore of Moti More, the Petitioner is a jagirdar and Moti More is a jagir within the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     Latest Happenings     ↓  

Forum: Rent a cab operator

Highlight: In view of amendment made u/s 132A of the Income Tax Act, 1961 by Finance Act of 2017, the 'reason to believe' or 'reason to suspect', as the case may be, shall not be disclosed to any person or any authority or the Appellate Tribunal, SC dismissed the appeal of the assessee

Highlight: Validity of Assessment Order - period of limitation u/s 153 (2A) is applicable even if the entire order was not set aside but matter was remanded back for for limited aspects with directions - HC

News: Note ban was a shake-up, achieved its main objectives

Notification: Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.

Highlight: Levying interest u/s 234C - interest is to be charged on the returned income and not on assessed income.

Highlight: Accrual of income - sale of right to develop and sell incentive FSI under LOI - till the conditions of LOI are fulfilled transfer is not complete and income does not accrue to the assessee

Highlight: TPA - determination of ALP - TP adjustment by applying Bright Line Test (BLT) is not sustainable on protective basis having no statutory mandate.

Highlight: Safeguard Duty - Advance License Scheme - as there is no exemption from safeguard duty leviable under Section 8C, which is imposed on the goods imported from China, the importer has to pay safeguard duty

Highlight: Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing activity as no new product emerges.

News: NITI Aayog and Govt. of Assam organizes workshop on health sector reforms in Guwahati; launches SATH- Sustainable Action for Transforming Human Capital

Notification: Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics

Notification: Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

Forum: GSTR 3B Rectification

Notification: seeks to exempt Skimmed milk powder, or concentrated milk

Notification: Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST exemptions.

Forum: 3B mistake

Notification: Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates

Notification: Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

Forum: GST - TRAN1 - filed - Data uploaded with Remarks Processed with Error - Not coming in Electronic credit ledger - need suggession guidance

News: Notification Issued For GST Actionable Claim On Branded Food Products

Highlight: Classification printed computer stationary/manifold Business Forms - to be classified under Chapter Heading 4820.00 or under Chapter Heading 4901.90 - items like A4 sheets, advertisement and job card to be classified under Chapter 49

Forum: GST Invoice

Article: Websites of Government Departments need lot of improvement. We are noticing detoriations in them for example, case of website of ITAT.

Article: RCM Applicability to persons not liable to get registered us 23(1)

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

News: GST Refund - Blockage of Working Capital of Exporters - earlier also there was a normal blockage of funds for a period of 5-6 months at least

News: Clarification about Transition Credit - ₹ 1.27 lakh crore of credit of Central Excise and Service Tax was lying as closing balance as on 30th June, 2017 - claim of credit of ₹ 65,000 crore is not unexpected

Article: 20 Things You must know about E Way Bills in GST Law

Article: MISTAKES IN DRAFTING

Forum: Duty Drawback- Urgent

Highlight: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg. - Circular

Highlight: The definition of "subsidiary company" or "subsidiary" u/s 2(87) of the Companies Act, 2013 shall come into force w.e.f. 20-9-2017

Highlight: Central Government notified the All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017 - Notification

Notification: All Industry Rates of Duty Drawback Schedule w.e.f. 1.10.2017

Circular: Investment by Foreign Portfolio Investors in Corporate Debt Securities Review

Notification: Exemptions on supply of services under UTGST Act

Notification: Rates for supply of services under UTGST Act

Notification: Exemptions on supply of services under IGST Act

Notification: Rates for supply of services under IGST Act

Notification: List of Exempted supply of services under the CGST Act

Notification: Rates for supply of services under CGST Act

Highlight: Acceptance of deposits by companies from its members - conditions relaxed in case of Specified IFSC Public company and a private company - Rule 3 amended

Notification: Rate of exchange of conversion of the foreign currency with effect from 8th September, 2017

News: Tax Payers Advised To Confirm Identities Of Income Tax Search Authorities

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Notification: The Customs and Central Excise Duties Drawback Rules, 2017

Circular: The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes -reg.

News: GST implementation smoother than expected: Jaitley

Forum: Due date of Filing TRAN-1



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version