Judgement

Appeal (No. 6 of 1939) from a decree of the High Court (March 31, 1937), which had affirmed a decree of the Subordinate Judge of Allahabad (May 14, 1934).

This appeal was concerned with the validity of a declaration, dated March 7, 1930, made by the Local Government of the United Provinces under s. 8 of the United Provinces Court of Wards Act (IV. of 1912), declaring, upon the grounds of extravagance, and failure, without sufficient reason, to discharge his debts, that the appellant, Raja Bhagwan Baksh Singh, was incapable of managing his property. In his suit, instituted on March 19, 1932, the appellant prayed for a declaration that the declaration of the Local Government was ultra vires and void.

The facts, and the relevant statutory provisions, appear from the judgment of the Judicial Committee.

The trial judge dismissed the suit, and an appeal from his decision was dismissed by the High Court (Harries and Rachhpal Singh JJ.). The appeal is reported at I. L. R. [ 1937] A. 736.

The only two questions raised in the present appeal were (1.) whether land revenue was or was not to be deducted before ascertaining what were “the gross annual profits" in proviso (a) to sub-cla