https://www.taxtmi.com/caselaws?id=169761 For merged territories under the Orissa Estates Abolition Act, a zamindar is an intermediary only where the relevant record affirmatively shows a true intermediate tenure between raiyat and overlord; mere descriptive references or unresolved historical claims are insufficient. On that basis, the Hemgir and Sarapgarh proprietors were held not to be intermediaries, so the notifications under section 3(1) could not stand against them. By contrast, the Nagra holding was found, on the historical documents and Ekrarnama, to be an estate held under the Raja, and the Article 14 challenge to section 3(1) failed because the State's discretion was treated as controlled and no actual discrimination was shown. en-us Fri, 03 Feb 1956 00:00:00 +0530 Sat, 02 May 2015 17:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169761 For merged territories under the Orissa Estates Abolition Act, a zamindar is an intermediary only where the relevant record affirmatively shows a true intermediate tenure between raiyat and overlord; mere descriptive references or unresolved historical claims are insufficient. On that basis, the Hemgir and Sarapgarh proprietors were held not to be intermediaries, so the notifications under section 3(1) could not stand against them. By contrast, the Nagra holding was found, on the historical documents and Ekrarnama, to be an estate held under the Raja, and the Article 14 challenge to section 3(1) failed because the State's discretion was treated as controlled and no actual discrimination was shown. Case-Laws Indian Laws Fri, 03 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169761