https://www.taxtmi.com/caselaws?id=155730 Villages granted under an 1847 indenture were held to be an estate under section 2(b) of the Salsette Estates (Land Revenue Exemption Abolition) Act, 1951 because they were held under an agreement from the State Government, not as a lease or farm. The grant conferred covenanted rights with land-revenue exemption subject to conditions, bringing it within the statutory definition of cowl. The Court further held that section 3(3) did not preserve the estate-holder's own exemption from land revenue, as the saving clause protected only persons other than the estate-holder. The statutory liability to pay land revenue therefore applied. en-us Wed, 03 Apr 1963 00:00:00 +0530 Sat, 07 Sep 2013 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155730 Villages granted under an 1847 indenture were held to be an estate under section 2(b) of the Salsette Estates (Land Revenue Exemption Abolition) Act, 1951 because they were held under an agreement from the State Government, not as a lease or farm. The grant conferred covenanted rights with land-revenue exemption subject to conditions, bringing it within the statutory definition of cowl. The Court further held that section 3(3) did not preserve the estate-holder's own exemption from land revenue, as the saving clause protected only persons other than the estate-holder. The statutory liability to pay land revenue therefore applied. Case-Laws Indian Laws Wed, 03 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155730