JUDGEMENT
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(1.) These two cross-appeals on certificate arise out of a judgment, dated December 9, 1963, of the High Court of Judicature at Allahabad.
(2.) The appellants in Civil Appeal 2478 of 1968 are the heirs and legal representatives of Shir R. B. Jodha Mal Kuthiala, who was an intermediary (landlord) in the State of Uttar Pradesh and possessed two villages, Dhalani and Sorna. There are huge tracts of forests in the area of these villages. On the issue of a notification under S. 4 of the U. P. Zamindari Ablition and Land Reforms Act, 1950 (for short the Act), all rights and interests of the intermediary, including the forests in villages Dhalani and Sorna, vested in the State of U. P. with effect from the date of vesting, i.e. July I, 1952.
(3.) A draft Compensation Roll purporting to be under S. 40 of the Act was prepared in respect of the intermediary's interests in the said villages and served upon the intermediary who thereupon, filed two objections against the Roll. The intermediary claimed Rs. 64,971/9/7 more than the one shown as due to him in the draft Roll. Purporting to act under S. 39 (1) (e) (i) of the Act, the Compensation Officer held that the sale proceeds of the forests in the area of village Sorna during 35 years immediately preceding the date of vesting, aggregated to Rs. 6,13,334/8/3 (after deducting Rs. 22,000 relating to the income from the forests in village Dhalani). He divided this figure by 35 and took he resultant figure, i.e. Rs. 17,524 as the annual income from the forests in village Sorna. But as Rs. 1,775/14/6 had already been included in the gross assets, he deducted this amount and thus fixed the annual income from the forests in this village, at Rs. 15,748/1/6. From this figure, he further deducted 15% for management cost and held that the intermediary was entitled to a further sum of Rs. 13,471/11/6 over and above the one shown as due to him in the draft Compensation Roll. With these findings, the Compensation Officer disposed of the objections of the intermediary by his order, dated October 28, 1955.;
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