COMMISSIONER OF AGRICULTURAL INCOME TAX HYDERABAD Vs. RAJA RATAN GOPAL

JUDGEMENT

(1.) This appeal by certificate is directed against the judgment of the High Court of Judicature of Andhra Pradesh and raises the within the meaning of the Hyderabad Agricultural Income Tax Act, 1950 (XIII of 1950).

(2.) The following genealogy will be useful to appreciate the contentions raised by the parties.

(3.) After the death of Maharaja Kishan Pershad in 1940, his son, Raja Khaja Pershad, succeeded to his estate and he died on December 25, 1943. On the recommendation of a special commission appointed to ascertain the heirs of Raja Khaja Pershad, His Exalted Highness the Nizam of Hyderabad issued a firman dated December 12, 1948. Under that firman, Raja Ratan Gopal, Raja prem Gopal, Raja Chamanlal and Raja Narenderlal, the sons of two sisters of Raja Khaja Pershad, were declared to be his heirs and entitled to succeed to his estate. Under the firman each of the four heirs became entitled to 1/4 share in the estate. The estate was under the superintendence of the Nizam Government till the year 1950 when it was handed over to Raja Ratan Gopal with effect from May 1, 1950.