TaxTMI 
TaxTMI 
1970 (3) TMI 163
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....as devolved on his sons. Arjunsinghji died in or about 1945 leaving behind his two sons Pradyumansinghji and Balwantsinhji. The case of the respondent and his brother was that the giras had been divided between their father and their two uncles sometime in 1938 though Rajkam in that respect was executed only on October 20, 1950. On September 1. 1951, all giras estates were abolished under the Saurashtra Land Reforms Act (to be herein-after referred to as the Act). Thereafter the girasdars were only entitled to certain limited area as their gharkhed. If the family is held to be undivided then that family as a unit can get one gharkhed land but if that family is held to be divided on the date the Act came into force each one of the divided br....
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....t to set aside the orders of the Special Mamlatdar and the Deputy Collector. These applications were accepted by the Government on October 22, 1956. The Government set aside the orders of the Special Mamlatdar and the Deputy Collector and remanded the cases to Mahalkari, Kotdasanghani to rehear and decide the cases on merits. At this stage it may be noted that by the time the Government came to make those orders the office of the Special Mamlatdar had been abolished and his jurisdiction had been transferred to Mahalkari, Kotdasanghani. The Mahalkari by his order dated December 21, 1957 held that the family had separated and that the girasdars were entitled to separate gharkheds. After this order was passed Jesang, the uncle of the responden....
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....and recommended to the Government on September 28, 1958 to set aside the orders in question as in his opinion the order made by the Saurashtra Government on October 22, 1956 was made without the authority of law. But by the time this recommendation came to be considered by the State Government, the State of Gujarat of which the territory of the former State of Saurashtra is a part had come into existence. The Gujarat Government by its notification dated July .19, 1960 delegated its functions under Section 63 of the Act to the Commissioners. Therefore the recommendation of Mr. Monani came back to the Commissioner, Rajkot Division for passing a suitable order. Hence Mr. Mankodi, the then Commissioner of Rajkot, took up the matter for consider....