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PETITIONER: SRI SUDHANSU SHEKHAR SINGH DEO
Vs.
RESPONDENT: THE STATE OF ORISSA AND ANOTHER
DATE OF JUDGMENT: 21/09/1960
BENCH: SHAH, J.C. BENCH: SHAH, J.C. DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 196 1961 SCR (1) 779 CITATOR INFO : RF 1964 SC 444 (12) R 1966 SC1260 (5) RF 1971 SC 530 (232,319,395)
ACT: Agricultural Income Tax-Ex-Ruler of Indian State-Exemption from taxation-Claim based on agreement of merger--Whether justiciable-Definition of " Person "-Whether excludes" Ruler "Orissa Agricultural Income-tax Act, 1947 (Orissa 24 of 1947), SS. 2(i), 3-Constitution of India, Arts. 291, 362, 363.
HEADNOTE: On December 15, 1947, the Ruler of the erstwhile State of Sonepur, the appellant, executed a merger agreement whereby the Government of India acquired full sovereign rights over the territory of the State, but ownership and full enjoyment of private properties belonging to the appellant and the personal rights, privileges, dignities etc., enjoyed by him immediately before August 15, 1947, were guaranteed to him under Arts. 4 and 5. On July 27, 1949, the Governor-General of India issued an order providing that the merged Orissa States including the State of Sonepur shall be administered in all respects as if they formed part of the Province of Orissa. The Orissa Agricultural Income-...