KANSHI RAM JAGAN NATH Vs. STATE

JUDGEMENT

(1.) THE only question in this appeal with certificate under Art. 133 (1) (c) of the Constitution, against the judgment and decree of the High Court of Patiala and East Punjab States Union, is whether the levy of royalty at Rs. 50 per one lakh bricks under a Robkar issued by the Ijlas-i-Khas (Council of Regency), Patiala State on February 6, 1919 is valid.

(2.) THE appeal arises out of a suit filed by the present appellants in the Court of the Subordinate Judge, Faridkot, for declaration and injunction. THE suit was dismissed by the trial Judge, but on appeal to the District Court, the decision was reversed. On Further appeal to the High Court, the decision of the Additional District Judge was set aside, and that of the trial Judge restored.

(3.) THE provisions of S. 13 (2) of the Indian Finance Act, 1950 clearly show that only a law corresponding to the Central Excises and Salt Act, 1944, was intended to be repealed. If the law did not correspond to the Indian statute, it would be saved by virtue of Art. 277. We have thus to determine in this case whether the Robkar of the Ijlas-i-Khas, imposing a royalty on bricks can be said to be a law corresponding to the Central Excises and Salt Act, 1944, which was extended on 1/04/1950.