SUDHANSHU SEKHAR SINGH Vs. STATE OF ORISSA

JUDGEMENT

(1.) THESE are applications under Article 226 of the Constitution by the former rulers of the States o Sonepur, Talcher and Gangpur, against the orders of the agricultural Income-tax authorities levying agricultural Income-tax and penalty in respect of the agricultural income derived by them from their private lands. As the points involved in all these applications are identical they were heard together and will be dealt with in one judgment.

(2.) THE Rulers of the former feudatory States of Orissa entered into an agreement known as the merger agreement on the 18th December 1947 with the government of India ceding full authority and jurisdiction over their States to the government of India, with effect from the 1st January 1948. Thereupon, the government of India in exercise of the powers conferred by the Extra Provincial jurisdiction Act 1947, (Act (XLVII of 1947) took over the administration of these states and delegated to the then Provincial Government of Orissa full powers under Section 4 of that Act. Section 4 conferred powers on the Central Government or its delegated authority to make such orders as may be deemed expedient for the effective exercise of extra provincial jurisdiction in the merged areas. Clause (a) of Sub-section (2) of that section further stated that any order so made may provide

(3.) THUS, from the 1st April 1949 the Orissa Agricultural Income-tax Act was applied throughout the former Orissa States known as the merged areas, first by an appropriate order under Section 4 of the Extra Provincial Jurisdiction Act 1947 and subsequently by Orissa Ordinance No. IV of 1949, promulgated by the governor which was subsequently replaced by an Act of the Orissa Legislature (Orissa Act XVI of 1950 ).