JUDGMENT

Patrick Spens, C.J. - The Appellant, Rao Bahadur Kunwar Lal Singh, is a zamindar holding three estates in the Central Provinces known as Kamtha, Wadad and Deori-Kishori. These are held in zamindari rights and are among the zamindaries known as the Wainganga zamin-daris. The zamindars are assessed periodically in respect of their estates for "takoli". Such assessments are made as part and parcel of the periodical settlement of land revenue for the areas in which the estates are situate. Early in January 1939 the Appellant was holding his estates subject to the liability for takoli as follows:-

2. Such liability arose under and by virtue of the last periodical settlement of land revenue, namely that known as Gordon's Settlement made in 1916-1921 and completed in accordance with the provisions of the Central Provinces Land Revenue Act, 1917 (hereinafter referred to as "the Act of 1917"). Assessments at the above figures were duly made in respect of the Appellant's estates and duly offered in accordance with Section 82 of the above Act by three kabuliyats of the 8th January 1921. These were deemed to have been accepted and made binding by three orders of the 5th May 1921 made in accordance with the provisions of Section 87 of the said Act. The said kabuliyats and orders were produced as exhibits in the action and were numbered P. 4, 5, 6, 7, 8, 9 respectively. It is to be noted that the kabuliyats and orders in respect of the Kamtha and Wadad estates purported to make the assessments binding for the period of "19 years, that is, from the 1st of July 1919 A. D. up to the 30th June 1938 and thereafter till a fresh settlement is made"; whereas the kabuliyat and order in respect of the Deori-Kishori estate were for the period of 19 years from the 1st of July 1920 to the 30th June 1939 and thereafter till a fresh settlement was made.

3. Section 88 of the Act of 1917, so far as material, provides as follows:-

88. If the assessment of an estate, mahal or land has been accepted under this Act, the proprietors shall be bound to pay the land revenue assessed thereon, together with, in the case of an estate or mahal, the land revenue assessed on any separately assessed plots of land included therein, from such date and for such term as the Provincial Government may appoint in this behalf, or, if at the expiry of such term no new assessment has been made and is ready to take effect, until a new assessment has been made and is ready to take effect.

4. The Act of 1917 was amended, supplemented or Varied in matters not material to this case by the Central Provinces Settlement Act of 1929 (Act No. VI of 1929).

5. On the 6th of January 1939 the Central Provinces Revision of the Land Revenue of Estates Act, 1939 (Central Provinces and Berar Act No. I of 1939) purported to take effect. The said Act (hereinafter called "the Act of 1939") provided by Section 2:-

2. With effect from the 1st of July 1938, the land revenue payable to Government in respect of the estates named in the second column of the Schedule under their current settlement shall, notwithstanding any contract to the contrary or anything contained in the Central Provinces Settlement Act, 1929, or in Chapter VI of, the Central Provinces Land Revenue Act, 1917, but without prejudice to the proviso to Sub-section (l) of Section 85 of the latter Act, be enhanced to the amounts shown in the third column of the said Schedule.

And in the Schedule appear the following entries:-     

Since the passing of the said Act, by agreement the following figures have been substituted for those quoted above from the Schedule:-

Moreover Section 2 of the said Act has been amended by the Central Provinces and Berar Act (Act No. XII of 1941) so as to read as follows:-

2. With effect from the 1st of July 1938, the land revenue payable to Government in respect of the estates