AI Drafter 
TaxTMI 
TaxTMI 
1969 (9) TMI 124
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..... 2. The respondent made an application before the Rehabilitation Grants Officer, Mirrapur under Section 79 of the U.P. Zamindari Abolition and Land Reforms Act, 1950 to obtain the determination and payment of rehabilitation grant to him. The case of the respondent was that he was the son of the late Raja Sharda Mahesh Narain Singh Shah of Agori Barhar Raj, tehsil Robertsganj in Mirzapur district. Raja Anand Brahma Shah who was a Malgujar of more than Rs. 10,000 annually executed Gujaranama deeds in favour of his younger brothers and his mother separately in the year 1949. By these deeds, certain villages were transferred by the raja to the Raj Kumar and the mother in lieu of their right of maintenance. One of such Gujaranamas was execut....
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....er of such estate or part thereof. Section 23 : Transfer by way of sale or gift not to be recognised- (1) Notwithstanding anything contained in any law, no transfer, by way of sale or gift, of any estate or part thereof- (a) made on or after the first day of July, 1948, shall be recognised for the purpose of assessing the amount of rehabilitation grant payable to the intermediary; (2) Nothing in Sub-section (1) shall apply to- (a) any sale made under order of a court in execution of any decree or order for payment of money; or; (b) any sale or gift made in favour of a wakf trust, endowment or society established wholly for charitable purposes, unles....
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....to be a gift of the property by Raja Anand Brahma Shah to the respondent. In our opinion there is. no warrant for this argument. The relevant portion of the Gujaranama deed dated October 5, 1949 states : I Shri Raja Anand Brahma Shah son of Shri Raja Sharda Mahesh Prasad Singh Shah of Agori Barhar Raj, Rampur Estate Pargana Barhar, Tehsil Robertsgajnj, District Mirzapur, am the proprietor of Angori Raj District Mirzapur which is an impartible estate. That according to law and custom the eldest son of the Raja becomes the owner of the estate on the death of the earlier Raja and the younger sons have a right to maintenance and they are given a reasonable share of the estate in lieu of the right of maintenance so as to enable them to ....
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....ot willing to have the deed executed in his favour the property may be given in sale to any other person. Otherwise the deed of sale shall be invalid and shall be liable to pre-emption. 4. That the transferee for maintenance shall pay land revenue and other customary dues and taxes to the Government. The jagir shall not be responsible for the payment of the same. 5. That the transferee for maintenance may get his name entered in the revenue papers. We shall have no objection in this regard. 5. Since the decision of the Privy Council in Shiba Prasad Singh v. Rani Prayag Kumari Devi 59 I.A.331 it must be taken to be well settled that an estate which is impartible by custom cannot be said to be the separate or exclusive pr....
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....ly. In that case Lord Blanesburgh after stating that the judgment of Lord Dunedin in Baijnath Prasad Singh v. Tej Bali Singh 48 I.A.195 had definitely negatived the view that the decisions of the Board in Sartaj Kuari's case 15 I.A.51 and the First Pittapur case 26 I.A. 83 were destructive of the doctrine that an impartible zamindari could be in any sense joint family property, went on to observe : One result is at length clearly shown to be that there is no reason why the earlier judgments of the Board should not be followed, such as for instance the Challapalli case (Raja Yarlagadda Mallikarjuna Prasad Nayadu v. Raja Yarlagadda Durga Prasad Nayadu 27 I.A.151 which regarded their right to maintenance, however, limited, out of ....
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....e there is the statement of Raja Anand Brahma Shah in the Gujaranama deed that according to the law and custom of the estate, the eldest son of the Raja becomes the owner of the estate on the death of the earlier Raja and that the "younger sons have right to maintenance and they are given reasonable share of the estate in lieu of right of maintenance". In view of this admission of Raja Anand Brahma Shah it is not possible to hold that the transfer of the properties in the Gujaranama deed was a transfer by way of gift. It is also not possible to contend that it was a sale of the properties for there is no money consideration. It is manifest that the transaction is by way of a settlement to the respondent by Raja Anand Brahma Shah in lieu of ....