(1.) THIS appeal under Sec. 39 of the Rajasthan Land Reforms and Resumption of Jagirs Act, 1952 preferred by the State Government against the order of the Jagir Commissioner Jaipur dated 4. 3. 61 regarding the income from sale of land deserves to be accepted for the reason simplicitor that the learned Jagir Commissioner has passed almost no judgement in the eye of law in this behalf. He has disposed of this claim in a small paragraph of four lines only with the observation that the Jagirdar claimed Rs. 12,945. 14 np. as average income in this behalf and only Rs. 8846. 58 np. were verified from the Rokars, receipts and files produced by him, and, therefore, that was the average income allowed to be calculated towards the gross income of the Jagir. THIS does not enable the Government or the Board sitting in appeal to examine whether the average income found to have been verified by the Jagir Commissioner is correct or not. He must have made a specific reference to the cash books, receipts and files or which he had relied for the purpose stating clearly the Samvats, dates, and other particulars regarding them. Rather, they should have been even exhibited in a proper manner. It should have been also stated how they had been tendered in evidence and how they have been proved. For relying on books of account it should have been also stated as to how they were relevant for the purposes of evidence. It is only the books of account maintained normally in the regular course of business that could be treated to be a relevant evidence and it could only be the entries therein corroborated by an independent evidence that could go to saddle the Government with the responsibility of paying the compensation therefor. The learned Jagir Commissioner has not at all even discussed what were the books of account, whether they had been maintained regularly in the normal course of business or not and how the entries made therein were corroborated, if at all they had been done so. It cannot, therefore, be said that the learned Jagir Commissioner has decided this case on any sufficient legal evidence as contended on behalf of the Government or that he has written a judgment stating what was the point to be determined and what was the basis for the determination thereof. The learned counsel for the respondent too has conceded it quite frankly and so very rightly.
(2.) THE appeal is, therefore, hereby accepted, the order of the Jagir Commissioner so far as it relates to the income from sale of land is set aside and the case remanded to him for determining the claim under this head afresh in accordance with law in the light of the observations made above. He shall re-finalise the award for compensation and rehabilitation of this Jagir in accordance with law, if found to be necessary. .