MIRZA MAJAF ALI KHAN AND ANOTHER Vs. ASSISTANT CONTROLLER OF ESTATE DUTY, HYDERABAD

JUDGEMENT

(1.) These two appeals are from the common judgment of our learned brother, Jaganmohan Reddy, J., in W. P. Nos. 836 and 837 of 1960 respectively the former for the issue of a writ of prohibition and the latter for a writ of certiorari, both aimed against a notice by the Asst. Controller of Estate Duty on the appellants for payment of estate duty on the estate of the late Nawab Salar Jung (Salar Jung III) (hereinafter referred to as the late Nawab), which devolved on the appellants.

(2.) A brief resume of the facts will be helpful in understanding the respective contentions of the parties in this enquiry. Salar Jung III died on 02-03-1949 issueless, leaving behind him a vast estate consisting of valuable moveables and immoveable properties. Immediately, numerous persons began to assert their rights in these properties, claiming to be his heirs. Having regard to the scramble for succession, the Military Governor of Hyderabad, in exercise of the powers conferred upon him by H. E. H. the Nizam, promulgated a Regulation called the Salar Jung Estate (Administration) Regulation No. XXXIV of 1358 F. (hereinafter will be referred to as the Regulation for the sake of brevity). This Regulation received the assent of H. E. H. the Nizam on the 25th Jama-di-us-Sani, 1368 Hijri - 25th Khurdad 1358F.

(3.) Pursuant to this Regulation, the Government appointed a Committee called the Salar Jung Estate Committee (hereinafter will be called the Committee) to administer the estate of the late Nawab. We will presently refer to the relevant terms of the Regulation as they play a leading role in the context of the present enquiry. Suffice it to say here that his Committee functioned till 20-05-1959, when it was dissolved on a notification issued by the present Government.