LATE NAWABZADA RASHIDUZZAFAR KHAN (REPRESENTED BY HIS LEGAL HEIR) vs — 1972 PTD 412

Citation: 1972 PTD 412

Court: Madhya Pradesh High Court

Year: 1971

Decision Date: 1971-12-31

Parties: LATE NAWABZADA RASHIDUZZAFAR KHAN (REPRESENTED BY HIS LEGAL HEIR) vs JUDGMENT

Headnotes

Case cited as 1972 PTD 412

Judgment Text

Court Name: Madhya Pradesh High Court Judge(s): G. P. Singh, P. V. Dixit Title:LATE NAWABZADA RASHIDUZZAFAR KHAN (REPRESENTED BY HIS LEGAL HEIR) vs JUDGMENT Reported As: 1972 PTD 412 Result: N/A Judgment JUDGMENT G. P. SINGH ,J.----This is a reference at the instance of the assessee made by the Income-tax Appellate Tribunal under section 66(1) of the Income-tax Act, 1922. The question of law referred to usis ; "Whether, on the facts and in the circumstances of the case, having regard to the notification, the sanad and the rules, the mansab received by the assessee, namely, the sum of Rs. 1,07,591, is income liable to assessm ent under the Income tax Act?" The material facts are these : The assessee, Nawabzada Rashiduzzafar Khan, who is now dead and is represented before us by his legal representative, belonged to the royal family of Bhopal. By a sanad dated February 23, 1949, the assessee was granted by the Ruler of Bhopal, a jagir of seventy- two villages having an annual income of Rs. 1,17,745-10 as. The jagir was for the lifetime of the assessee who was to observe all the laws and rules pertaining to jagirs and was subject to eight conditions entered in the sanad. Condition No. 7 was as follows: ---7. The ruler has the right in his discretion to issue orders to exchange the whole or part of the area of your jagir with other area of equal value in any other part of the State or convert it into annual cash annuity of equal amount." It appears that the law relating to…

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