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Issues: (i) Whether the operative provisions of the Orissa Private Lands of Rulers (Assessment of Rent) Act, 1958 and the rules framed thereunder were unconstitutional and ultra vires; (ii) whether the assessment orders levied under the Act on the petitioners' lands were liable to be quashed.
Issue (i): Whether the operative provisions of the Orissa Private Lands of Rulers (Assessment of Rent) Act, 1958 and the rules framed thereunder were unconstitutional and ultra vires.
Analysis: The petitions challenged the statutory power by which private lands held by the petitioners were brought to assessment. The challenge proceeded on the footing that the lands had historically been held without assessment and that the statutory scheme authorising levy of rent was invalid.
Conclusion: The challenge was rejected; the provisions and the rules were upheld as valid.
Issue (ii): Whether the assessment orders levied under the Act on the petitioners' lands were liable to be quashed.
Analysis: The assessments were made by the revenue authorities in purported exercise of the statutory power under the Act and the connected rules. The petitions sought certiorari to set aside those assessment orders on the basis that the underlying levy itself was invalid.
Conclusion: The assessment orders were not quashed and the relief was denied.
Final Conclusion: The petitions failed in substance, and the statutory assessments on the petitioners' lands were sustained.
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