https://www.taxtmi.com/caselaws?id=195966 The amended definitions of "estate" and "intermediary" under the Orissa Estates Abolition Act were construed broadly to include holders of interests in land between the raiyat and the State, including zamindars and similar holders. On the facts, the appellants and their predecessors had long ceased to be sovereign rulers and were subject to the sovereignty and administration of the Ruler of Gangpur; the annual takoli was treated as land revenue, not tribute. As sovereignty had passed, the appellants were intermediaries within the Act and their lands fell within the statutory description of estate, making the holdings liable to acquisition. en-us Fri, 16 Nov 1962 00:00:00 +0530 Wed, 15 Nov 2017 12:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195966 The amended definitions of "estate" and "intermediary" under the Orissa Estates Abolition Act were construed broadly to include holders of interests in land between the raiyat and the State, including zamindars and similar holders. On the facts, the appellants and their predecessors had long ceased to be sovereign rulers and were subject to the sovereignty and administration of the Ruler of Gangpur; the annual takoli was treated as land revenue, not tribute. As sovereignty had passed, the appellants were intermediaries within the Act and their lands fell within the statutory description of estate, making the holdings liable to acquisition. Case-Laws Indian Laws Fri, 16 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195966