Case Analysis

2267 Words Dec 19th, 2010 10 Pages
K.C. Gajapati Narayan Deo v. State of Orissa

Summary (Case-note)

The appellant firstly contended validity of Orissa Agricultural Income-tax (Amendment) Act, 1950 claiming it to be colourable legislation as its object was to reduce income of intermediaries in order to pay them less compensation and as it was based upon provisions of Bihar Land Reform Act. Secondly that in relation to Madras Estates Land (Amendment) Act, 1947 that improper delegation of legislative power to Provincial Government and provision were against Article 14 of Constitution. Thirdly that building was treated as part of gross assets of estates thereby reducing compensation payable to intermediaries and provisions of Act give no compensation in
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According to the appellants, the State Government made use of the provisions of the amended Madras Estate Land (Orissa Amendment) Act to reduce arbitrarily the rents payable by raiyats and further to make the reduction take effect retrospectively, so that the diminished rents could be reckoned as rents for the previous year in accordance with the provision of section 26 of the Estates Abolition Act and thus deflate the basis upon which the gross asset of an estate was to be computed.
The appellants' main contention is that although in these private lands both the melvaram and kudivaram rights, that is to say, both the proprietor's as well as the raiyat's interests are united in the land-holder, the provisions of the Act indicated above have given no compensation whatsoever for the kudivaram or the tenant's right and in substance this interest has been confiscated without any return
The last contention of the appellants is directed against the provision of the Act laying down the manner of payment of the compensation money. The relevant section is section 37 and it provides for the payment of compensation together with interest in 30 annual equated instalments leaving it open to the State to make the payment in full at any time prior to the expiration of the period. The validity of this provision has been

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