PRATAP KESARI DEO Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS is an application under Art. 226 of the Constitution of India against the appellate order of the Board of Revenue, Orissa, confirming with some modifications the assessment of rent on the Nazul lands and the Palace Compound of the petitioner made by the Additional District Magistrate of Kalahandi.

(2.) THE petitioner was the former Ruler of Kalahandi State which was one of the Feudatory States which merged with the Province of Orissa by the well known Merger agreement on the 1st January, 1948. In accordance with that merger agreement entered into between the petitioner as the Ruler of the State on the one hand and the Government of India, on the other some of the properties within the State were recognised as his private properties. It is admitted that the disputed plots consisting of 2.33 acres in village Kasinga form part of the Nazul lands which were recognised as the private property of the petitioner. It is further admitted that 36.2 acres of land in Mouza Bhowanipatna which was the head-quarters of the Kalahandi State was also recognised as the petitioner's private property. Within that area is situated the palace of the petitioner. It is further admitted that by virtue of the merger agreement the petitioner was conferred full rights over his private property. THEre was some discussion between the Rulers and the Government of India regarding the personal privileges of the Rulers of Merged States and on the question of exemption from focal taxation, the decision given by the Government of India was as follows :