Judgement

S. R. Das, J. -

This judgment disposes of civil Appeals Nos. 62 of 1953 and 63 of 1953 which have been heard together.

2. The Motipur Zamindari Company Ltd., the appellant in Civil Appeal No. 62 of 1953, was incorporated in 1932 under the Companies Act and has its registered office in Bengal. It supplies sugar-cane to a sister concern named Motipur Sugar Factory Ltd. Raja Jankinath Roy and Narendra Nath Roy and Co., Ltd., the appellant in C. A. No. 63 of 1953, was incorporated in 1933 under the Indian Companies Act and also has its registered office in Bengal. This company owns Zamindari properties in Purnea in the State of Bihar as well as in Malda in the State of West Bengal. It carries on business amongst others, as banker and financier.

3. On 30-12-1949 a bill entitled the Bihar Land Reforms Bill was passed by the Bihar Legislature and having been reserved for the consideration of the President received his assent on 11-9-1950. The Act so passed and assented to was published in the Bihar Gazette on 25-9-1950 and was brought into force on the same day by a notification made by the State Government in exercise of powers conferred on it by S. 1 (3) of the Act. Many of the