iqjksfgr] lnL;&;g vihy /kkjk 39 jktLFkku Hkwfe lq/kkj ,oa tkxhj iquZxzg.k vf/kfu;e] 1952 ¼ftls rRipkr~ la{ksi esa ^tkxhj vf/kfu;e] 1952* dgk tkosxk½ ds rgr miftyk dysDVj ¼tkxhj½] ds vknsk fnukad 13-7-1965 ds fo:) izLrqr dh xbZ gS] tks nkok la- ,Q 148@dksyk@ts-ih-vkj-@3@62 esa ikfjr gqvk gSA 2- izdj.k esa la{ksi esa rF; bl izdkj gS fd efUnj Jh Bkdqj th Jh vVy xksiky th] t;flagiqjk] t;iqj tkxhj mQZ [kkfr;ksa dk ckl dh ^tkxhj vf/kfu;e 1952* ds rgr fnukad 1-8-1960 ls ^[kkylk* ?kksf"kr fd;s tkus ds QyLo:i eafnj ds iqtkjh Jh :Mey us fnukad 24-1-1962 dks ,d izkFkZuk i= vk; dh ekax dk nkok (Annuity) gsrq izLrqr fd;kA mijksDr vk; ds :Mey ds nkos esa jkeiky dh vksj ls fnukad 25-6-1962 dks mtznkjh izLrqr dj ;g dgk x;k fd efUnj dh ekreh jkeiky ds uke gS blfy, eafnj dks ^[kkylk* ?kksf"kr fd;s tkus dk eqvkotk ugha fn;k tkosA nksuksa i{kdkjksa dks lcwr dk ekSdk fn;k tkdj mi ftyk dysDVj ¼tkxhj½ us fnukad 13-7-1965 dks fu.kZ; ikfjr dj ^tkxhj vf/kfu;e 1952* ds rgr ^[kkylk* dk tkxhj :Mey dh ekurs gq, rFkk lsVyesaV foHkkx esa Hkh :Mey ds uke tkxhj dk bUnzkt gksuk ikrs gq, tkxhj dh ,U;wVh (Annuity) :Mey ds okfjl y{ehukjk;.k dks ekurs gq, fu;ekuqlkj QkeZ 12&, tkjh djus dk funsZk fn;kA mi ftyk dysDVj ¼tkxhj½] t;iqj ds mDr fu.kZ; fnukad 13-7-1965 ds fo:) jkeiky us /kkjk 39 ds rgr jktLo e.My esa vihy izLrqr dh rFkk vihy ds yfEcr jgrs jkeiky dk nsgkUr gks tkus ds ckn Hkh muds dk;e&eqdkeku dks fjdkMZ ij ugha yk;k x;k rFkk bl ckcr gYQukek izLrqr ugha fd;k] QyLo:i jktLo e.My us jkeiky }kjk izLrqr vihy la= 54@71@dksyksukbZtsku@t;iqj dks fu.kZ; fnukad 24-6-1976 }kjk [kkfjt fd;kA jktLo e.My }kjk ikfjr fu.kZ; fnuakd 24-6-1976 ds fo:) utjlkuh i= izLrqr fd;k x;k rFkk bl utjlkuh dks jktLo e.My }kjk fu.kZ; fnukad 18-7-1980 }kjk [kkfjt dj fn;k x;kA jktLo e.My ds fu.kZ; fnukad 18-7-1980 ds fo:) orZeku vihyk.V us ekuuh; jktLFkku mPp U;k;ky; esa fjV ;kfpdk la- 1379@80 izLrqr dh] tks ekuuh; mPp U;k;ky; }kjk fnukad 24-10-1994 dks fuf.kZr dh xbZ vkSj izdj.k jkeiky }kjk jktLo e.My esa izLrqr vihy dks iqu% xq.kkoxq.k ij fuf.kZr djus gsrq izsf"kr fd;k x;kA ekuuh; jktLFkku mPp U;k;ky; }kjk ikfjr fu.kZ; dk vksijsfVo ikVZ bl izdkj gS%& ``In the result, this writ petition is allowed and the impugned judgments date 24.6.1976 and 18.8.1980 passed in appeal and in review petition by the Division Benches of the Board of Revenue are set aside and the case is remanded back to the learned Board of Revenue for its fresh decision on merits keeping in view the observations made hereinabove. In case, the petitioner fails to file the affidavit within four weeks from today, the learned Board of Revenue will be free to pass appropriate orders in the case on merits. In case, the petitioner fails to file the affidavit within four weeks from today, the learned Board of Revenue will be free to pass appropriate orders in the case on merits. 3- ekuuh; jktLFkku mPp U;k;ky; ds mDr fu.kZ; ds ifjizs{; esa jktLo e.My dh [k.MihB us fnukad 21-5-1998 dks ;g vknsk ikfjr fd;k fd jkeiky }kjk mi ftyk dysDVj ¼tkxhj½] t;iqj ds fu.kZ; fnukad 13-7-1965 ds fo:) izLrqr vihy dh lquokbZ xq.kkxq.k ij dh tkosA bl izdkj ;g vihy xq.kkxq.k ij lquokbZ gsrq bl U;k;ky; ds le{k vkt izLrqr gqbZ gSA 4- vihyk.V ds fo}ku vf/koDrk dk rdZ gS fd eafnj Jh Bkdqjth vVy xksiky th dk ekrehnj jkeiky Fkk blfy, mlds ekrehnkj gksus ls tkxhj iquxZg.k fd;s tkus ij tkxhj ^[kkylk* gksus ds QyLo:i mls Annuity izkIr djus dk vf/kdkj gS u fd :Mey dksA mudk ;g Hkh rdZ gS fd mi ftyk dysDVj ¼tkxhj½] t;iqj dks :Mey dh tkxhj ekuus dk rFkk :Mey ds okfjl y{ehukjk;.k dks Annuity izkIr djus dk vf/kdkjh ekuus dk fu.kZ; cxSj fdlh tkap ds rFkk ^tkxhj vf/kfu;e 1952* ds fkM;wy 11 ds Dykt 7 ds foijhr gksus ds dkj.k voS/kkfud gSA mudk ;g Hkh rdZ gS fd y{ehukjk;.k] :Mey dk iq= ugha Fkk blfy, mls :Mey dk okfjl ekuus dk fu.kZ; xyr gSA mudk ;g Hkh rdZ gS fd y{ehukjk;.k dks :Mey dk ^tkxhj vf/kfu;e 1952* ds rgr okfjl eku Hkh fy;k tkos rks Hkh tkxhj vf/kfu;e 1952 ds fkM~;wy 11 ds Dykt 7 ds rgr :Mey ds okfjl dks Annuity izkIr djus dk vf/kdkj ugha feyrkA 5- jsLiks.MsUV ds fo}ku vf/koDrk }kjk y{ehukjk;.k dks :Mey dk okfjl crkrs gq, mi ftyk dysDVj ¼tkxhj½ t;iqj }kjk efUnj ds ^[kkylk* ?kksf"kr gksus ij :Mey dh tkxhjnkjh dk ijh{k.k gksus ij mlds okfjl dks Annuity izkIr djus dk vf/kdkjh ekuus ds fu.kZ; dk leFkZu fd;k gSA mudk rdZ gS fd :Mey ds okfjl gksus ds lEcU/k esa ,oa mlds Annuity izkIr djus ds ckcr tkap dh xbZ] ftlls ^tkxhj vf/kfu;e 1952* ds rgr os gh blds vf/kdkjh ik;s x;sA 6- geus nksuksa i{kdkjksa ds rdZ lqus] mu ij euu fd;k rFkk i=koyh dk voyksdu fd;kA 7- izLrqr izdj.k esa efUnj Jh Bkdqj th Jh vVy xksiky th] t;flagiqjk] t;iqj tkxhj mQZ [kkfr;ksa dk ckl dks ^tkxhj vf/kfu;e] 1952* dh /kkjk 21 ds rgr fnukad 1-8-1980 dks ^[kkylk* ?kksf"kr fd;k vkSj efUnj ds iqtkjh :Mey }kjk Annuity izkIr djus dk okn la- ,Q 148@dksyk@ts-ih-vk@3@62 izLrqr djus dk rglhynkj ,oa lsVyesaV foHkkx us lR;kiu djk;k vkSj jkeiky }kjk iqtkjh ij lcwr izkIr fd;sA lcwr ds :i esa bl dk;Zokgh esa gqde Egdek Egdek EgksrleSa vkfy;k dkSafly jkt lokbZ t;iqj cbtykl lhxk dydVjh ¼,XthfcV ,½ izfrfyfi dkSUly jsT;wysku ua- 14 fnukad 17-6-1933 ¼,XthfcV ch½ rFkk nks iV~Vs ,XthfcV lh o ,XthfcV Mh izLrqr fd;s x;s rFkk bu lHkh ij fopkj dj muds }kjk fu.kZ; fnukad 13-7-1965 ikfjr fd;k x;k gSA i=koyh ds voyksdu ls ;g ik;k tkrk gS fd :Mey }kjk fnukad 24-1-1962 dks izLrqr izkFkZuk i= ds yfEcr jgrs :Mey ds fu/ku gksus ij :Mey ds okfjl ds :i esa y{ehukjk;.k mifLFkr gq, rFkk bl lEcU/k esa i=koyh ij ikfjr vknsfkdk fnukad 17-7-1964 ds vuqlkj :Mey ds okfjl lEcU/kh i=koyh dks ryc fd;k x;k vkSj y{ehukjk;.k dks :Mey dk okfjl ekurs gq, fu.kZ; fnukad 13-7-1965 ikfjr fd;k x;k gSA ^tkxhj vf/kfu;e 1952* dh /kkjk 21 bl izdkj gS%& ``(21) Resumption of Jagir lands-(1) As soon as may be after the commencement of this Act, the Government may be notification in the Rajasthan Gazette appoint a date for the resumption of any class of jagir lands and different dates may be appointed for different classes of jagir lands. (2) The Government may, by notification in the Rajasthan Gazettee, Vary any date appointed under this section at any time before such date. (3) The date finally appointed under this section in relation to the resumption of any jagir lands is hereinafter referred to as the date of resumption of those jagir lands. 8- fdlh Hkh tkxhjnkj dh e`R;q gksus ij fn;s tkus okys eqgkots ckcr ^tkxhj vf/kfu;e 1952* dh /kkjk 38 ds izko/kku ykxw gksaxs] tks bl izdkj gS%& ``38. Payment of compensation of the death of jagirdar :-If any jagirdar to whom compensation is payable under this Act dies before the full payment of such compensation to him, such compensation as may remain payable to him under this Act, shall be payable (to the person or persons found by the Collector upon inquiry in the prescribed manner to be the heir or heirs of the deceased jagirdar according to his personal law. Provided that, in cases in which the question of such succession or heirship is in dispute, the Collector shall direct all claimants to succession or heirship, to have their respective title thereto adjudicated upon by a competent Civil Court and payment of the remaining compensation shall be in accordance with such adjudication. Provided that, in cases in which the question of such succession or heirship is in dispute, the Collector shall direct all claimants to succession or heirship, to have their respective title thereto adjudicated upon by a competent Civil Court and payment of the remaining compensation shall be in accordance with such adjudication. 9- i=koyh ij ekStwn nLrkost ,XthfcV ,] ,XthfcV ch] ,XthfcV lh ftudk gokyk mi ftyk dysDVj ¼tkxhj½] t;iqj us vius fu.kZ; fnukad 13-7-1965 esa fn;k x;k gS] mudk voyksdu fd;k x;kA ,XthfcV&, tks gqde Egdek Egdek EgksrleS vkyh;k dkSafly jkt lokbZ t;iqj ckbtykl lhxk dyDVjh ds ist ua- 6 dh vafre rhu ykbZusa o isst ua 7 ds izFke iSjs esa ;g Li"V fd;k x;k gS fd :Mey iqtkjh ds c;ku eqrkfcd vxj ekreh tehu t;flagiqjk ds xksfoUnk ls yh tkos rks ;g gqDe lkQ gks tkuk pkfg;s fd tehu t;flagiqjk esjs dCts esa cnLrwj jgh gS] eq>s o esjh vkSykn dks] xksfoUnk ;k mldh vkSykn rk:t u djsA bl tehu dh vkenuh ls lsok iwtk djds Hkksx yxkrk jgwaxk vkSj blh vk/kkj ij vknsk esa ^tk;nkn t;flagiqjk ekrehnkj xksfoUnk ls fy;s tkus vkSj :Mey iqtkjh ls fdlh fdLe dk rk:t djus dk etkeu gksxk vkSj :Mey dk dCtk cnLrwj tk;nkn t;flagiqjk ij jgsxk vkSj lsok iwtk Hkh cnLrwj djrk jgwaxkA rtcht :c: lquk nh xbZA rkjh[k 22 vizsyA* bl nLrkost dk voyksdu djus ls ;g LIk"V gS fd fookfnr efUnj ds ckcr :Mey dks iqtkjh Lohdkj fd;k x;k o jkeiky ds firk xksfoUnk dks blesa fdlh izdkj dk gLr{ksi djus dh eukgh dh xbZA bl nLrkost dk voyksdu djus ls ;g Hkh Li"V gS fd bl nLrkost esa vknsk vizsy] 1911 esa ikfjr fd;k x;kA ,XthfcV ch dkSafly jsT;wysku ua- 14 fnukad 17-6-1993 dk gS] tks File No. R-9-4173 of 1932 esa ikfjr fd;k x;kA bl jsT;wysku ds en ua- 1 esa jkeiky iq= xksfoUnk dks fookfnr efUnj ds ekrehnkj ds :i esa Lohd`fr nsrs gq, en ua- 2 :Mey dks bl efUnj dk dCtk j[kus] lsok iwtk djus vkSj blesa jkeiky dks fdlh izdkj dk :Mey ds dk;Z esa gLr{ksi ugha djus dk funsZk fn;k x;kA ,XthfcV lh o ,XthfcV Mh Øek% iV~Vk ,oa [kpsZ dk iq.; i= gSA 10- mijksDr nLrkost ds voyksdu ls ;g izrhr gksrk gS fd jkeiky dks bl eafnj ds ekrehnkj ds :Ik esa rFkk y{ehukjk;.k ds firk :Mey dks bl efUnj ds iqtkjh ds :i esa bldh lsok iwtk dk vf/kdkj fn;k x;kA tgka rd eafnj dh tkxhj ds ^[kkylk* gksus ds ipkr~ jkT; ljdkj }kjk Annuity nsus dk izu gS] jktLFkku Hkwfe lq/kkj ,oa tkxhj iquxzg.k vf/kfu;e] 1952 ds fkM~;wV II ds DykWt 7 esa tks izko/kku fn;k x;k gS] og bl izdkj gS%& ``Charitable and education institution-Notwithstanding anything contained (in Section 26 or in clauses 5 and 6 of this schedule) where any jagir lands are held whether directly or as a grant from a Jagirdar for the maintenance of an institution for education of charitable purpose or of any place of religious worship or for the performance of any religious service the Government shall pay by way of compensation an annuity in perpetuity equal in amount to the net income from such jagir lands in or for the basic year to the person who is, or may hereafter be recognised in accordance with law as being charged for the time-being with the duly of the maintenance of such institution, or place of worship or the performance of such service. 11- ^tkxhj vf/kfu;e 1952* ds bl DykWt ds rgr Annuity izkIr djus ds vf/kdkj mlh O;fDr dks gS] tks O;fDr eafnj dh fof/k vuqlkj lsok iwtk dk dk;Z djus vkSj efUnj dks esUVsu djus dk ftEesnkj O;fDr gksA* ^tkxhj vf/kfu;e 1952* ds blh DykWt dk foospu 1983 vkjvkjMh ist 26¼1½] esa fd;k x;k gS rFkk ekuuh; jktLFkku mPp U;k;ky; }kjk Hkh jkt- oS| iafMr n;kyq kekZ cuke cksMZ vkWQ jsosU;w ¼2½] esa Annuity ds ckcr fdl O;fDr dks vf/kdkj gS] bl ij foLr`r :i ls fopkj fd;k x;k vkSj ;g fuf.kZr fd;k x;k fd ekrehnkj Lo;a gh eUfnj dh lsok iwtk gsrq vf/kd`r fd;k x;k gks rks og Annuity izkIr djus dk vf/kdkjh gksxkA pwafd mDr izdj.k esa jkt- oS| iafMr n;kyq kekZ Lo;a ;kph gS] tks Lo;a ekreh :Yl] 1945 esa ekrehnkj Fkk vkSj ml ij mls gh lsok iwtk ,oa efUnj ds esUVhusl ds vf/kdkj izkIr Fks] tks vf/kdkj mls vknsk fnukad 20-4-1955 }kjk fn;s x;s Fks blfy, ekuuh; jktLFkku mPp U;k;ky; us mls gh Annuity izkIr djus dk vf/kdkjh ekuk gSA tgka rd :Mey ds efUnj ds iqtkjh ds :i esa Annuity izkIr djus dk izu gSA i=koyh ij mijksDr nLrkost ,XthfcV ,] ,XthfcV ch o ,XthfcV lh rFkk mi ftyk dysDVj }kjk bl lEcU/k esa dh xbZ tkap ds ipkr~ fd;s x;s fu.kZ; ds ipkr~ ;g lak; ugh jgrk gS fd fookfnr efUnj ds lEcU/k esa Annuity izkIr djus dk vf/kdkjh iqtkjh :Mey gh Fkk ysfdu y{ehukjk;.k dks dsoy ek= :Mey ds iq= ds :i esa izekf.kr gks tkus ls ;g ugha dgk tk ldrk fd :Mey ds ipkr y{ehukjk;.k gh efUnj ds iqtkjh ds :i esa dk;Zjr jgk gks] vFkok y{ehukjk;.k }kjk :Mey dh e`R;q ds ipkr efUnj dh lsok iwtk o Hkksx ,oa esUVhusal dk dk;Z fd;k tkrk jgk gks] tks fd ^tkxhj vf/kfu;e 1952* ds fkM;wy II ds DykWt 7 ds vuqlkj ,d vko;d krZ gSA i=koyh ds voyksdu o mi ftyk dysDVj ¼tkxhj½] t;iqj }kjk dh xbZ tkap ls ;g Li"V ugha gksrk gS fd y{ehukjk;.k ds ckcr ^tkxhj vf/kfu;e 1952* ds fkM;wy II ds DykWt 7 ds ifjizs{; esa dksbZ tkap dh xbZ gksA 13- mijksDr foospu ds ifj.kkeLo:i ;g fuxjkuh vkafkd :i ls Lohdkj dh tkrh gSA mi ftyk dysDVj ¼tkxhj½] t;iqj dk vknsk fnukad 13-7-1965 bl gn rd ;Fkkor j[kk tkrk gS fd ^tkxhj vf/kfu;e 1952* ds fkM;wy II ds DykWt 7 ds vuqlkj :Mey Annuity izkIr djus dk vf/kdkjh FkkA :Mey dh e`R;q ds ipkr~ mlds iq= y{ehukjk;.k dks Annuity fn;s tkus dk mi ftyk dysDVj ¼tkxhj½] t;iqj dk vknsk fnukad 13-7-1965 fujLr fd;k tkrk gS rFkk izdj.k iqu% mi ftyk dysDVj ¼tkxhj½] t;iqj dks bl funsZk ds lkFk izsfrizsf"kr fd;k tkrk gS fd os y{ehukjk;.k dks efUnj Jh Bkdqj th Jh vVy xksiky th] t;flagiqjk] t;iqj tkxhj mQZ [kkfr;ksa dk ckl ds iqtkjh ds :i esa dk;Z djus ;Fkk lsok&iwtk] Hkksx yxkuk o efUnj dk esUVhusal vkfn ds ckcr tkap djsa vkSj nksuksa i{kdkjksa dh lquokbZ ds ipkr~ bl ckcr ^tkxhj vf/kfu;e 1952* ds fkM;wYk II ds DykWt 7 ds vuqlkj mlds Annuity izkIr djus ds vf/kdkjksa ds ckcr iqu% fu.kZ; bl i=koyh ds izkIr gksus ds rhu ekg ds Hkhrj Hkhrj ikfjr djsaA 14- ;gka ;g Hkh Li"V fd;k tkrk gS fd bl fu.kZ; ds ipkr~ Hkh fookfnr efUnj ds ckcr Annuity nksuksa i{kdkjksa esa ls ftls Hkh nh tk jgh gS] og mi ftyk dysDVj ¼tkxhj½ t;iqj }kjk vc ikfjr fd;s tkus okys vknsk rd cnLrwj tkjh jgsxhA bl fu.kZ; ds QyLo:i fdlh izdkj dh recovery ugha dh tkosxhA bl izdj.k ds izfrizsf"kr gksdj mi ftyk dysDVj ¼tkxhj½] t;iqj }kjk lquokbZ dj tks fu.kZ; ikfjr fd;k tkosxk] mlesa gh Annuity dk Hkqxrku Hkfo"; esa fdls fd;k tkosxk] bl ckcr fu.kZ; ikfjr fd;k tk;sxkA mi ftyk dysDVj ¼tkxhj½] t;iqj dks bl izdj.k ds izfrizsf"kr gksus ds ipkr~ muds }kjk ikfjr fu.kZ; ds vuqlkj gh iwoZ esa Annuity ds lEcU/k esa fd;s x;s Hkqxrku ds lEcU/k esa ;fn dksbZ recovery djuh gks rks og Hkh dh tk;sxhA 15- fu.kZ; [kqys U;k;ky; esa lquk;k x;kA