1952 (8) TMI 18

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....is case, as the stand that he took, namely, that the consignees were his pakka adatias was not accepted by the departmental authori- ties. A very important aspect of the case, however, seems to have escaped the attention of every one concerned so far; and this I proceed to state below. 2.. The former State of Maihar was at no time a part of the Central Provinces and Berar, nor is it now a part of the State of Madhya Pradesh. As regards the former State of Raigarh, the position is not quite so simple. 3.. Section 2(7) of the Central Provinces General Clauses Act, as amended up-to-date by the Adaptation Order of 1950, defines "Central Provinces" as follows: " 'Central Provinces' shall mean the territories, excluding Berar, which before ....

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....le appended to the Constitution, the State of Madhya Pradesh was defined as comprising not only the territories formerly comprised in the province of Central Provinces and Berar, but also the territories which, by virtue of the States' Merger (Governors' Provinces) Order of 1949, were being administered, as if they formed part of the Province. 4.. It will be clear from what has been stated above that the Central Provinces States (including Raigarh) were separate entities- and not part of the Central Provinces and Berar, until in fact that provincial unit as such ceased to be on 26th January, 1950. From 1st January, 1948, to 1st August, 1949, the Provincial Government exercised certain delegated jurisdiction in respect of these States the....