MAHOMED ALI HAIDARKHAN Vs. SECRETARY OF STATE

JUDGEMENT

(1.) This is an appeal against a judgment and decree of the High Court of Calcutta, dated the 29th. March 1904 , which affirmed the judgment and decree of the Subordinate Judge of Sylhet, dated the 15 April 1899.

(2.) The question raised upon the appeal is whether Regulation III of 1891, issued under the authority of the Act 33 Vict., c. 3, can properly be applied in the case of certain lands known by the name of Puber Pahar.

(3.) The Regulation in question begins with a most useful preamble, which recites as follows :- Whereas the officers who effected the permanent settlements of certain estates in the district of Sylhet included, for the purposes of assessment, among the assets of those estates, under the designation of jhum..., the income then derived by the proprietors of those estates from shifting cultivation carried on by them or their dependents beyond the limits of those estates, and from tolls levied by them on forest-produce cut, gathered or enjoyed in places beyond the limits of those estates. . . .