October 3 v. COLLECTOR OF SURAT & Ors.

ment, it can only be assessed a.s non-a.gricultura.l. For the purpose of such assessment it is immaterial when lt was the non-agricultural use of tho land started. in a. special category being a. persona.I inam land and was upto the timu tho Act ca.me into force governed Colleclu• of Su>al by the law relating to persona.I inams. The persona.I inams and a.II rights thereunder were abolished hy the Wamhoo 1· Act and tbe land is now to be assessed for the first time to full assessment under s. 5 of the Act read with the provisions of the Code; it can only be assessed as non-a.gricultura.l la.nd for that is the use to which it is being put now when tho assessment is to bo mado. Section 48 makes it clear that the assessing officer when assessing the land should look to tho use to which it is being put at the timo of the assessment and assess it according to such use. As the assessment is to be ma.de after tho coming into force of the Act it has to be on non-agricultural basis for that is the use for which the land is being put a.t the time of assess ment. Lastly, it is urged thats. 52 which gives power to the Collector to make assessments of lands not wholly exempt from the payment of land-revenue does not apply to this case because here the assessment has been fixed under the provisions of Ch. VI II-A of the Code ands. 52 only applies when no assessment has been fixed under Ch. VI II-A. Reference was also ma.de to s. 117-R which appears in Ch. VIII-A. Tna.t Chapter was introduced in the Code in 1939 and deals with assessment and settlement of land-revenue on a.gricultura.l la.nds. Section 117-R is a. deeming provi sion and lays down that a.II settlements of la.nd revenue hereto before ma.de and introduced and in force before the c01µmencement of the Bombay Land Revenue Code (Amendment) Act, 1939, by which this Chapter was introduced in tho Code sha.11 be deemed to have been ma.de and introduced in accordance with the provisions of this Chapter and shall notwithstand ing anything contained ins. 117-E (which deals with the duration of a. settlement) be deemed to continue in force until the introduction of a. revision settlement. that because of this deeming The argument • • ' • l S.C.R. SUPREME COURT REPORTS 957 1960 Rangildas Varajdas Khandwala v. provision, the settlement on which this land was held as inam land must be deemed to have been made under this Chapter and therefore it cannot be said that no assessment has been fixed under the provisions -of Ch. VIII-A in this case. We are of opinion that there is no force in this argument. Section 117. R of the Code Collector of SuYa is a deeming provision. Section 52 on the other hand when it says that that section will not apply where Wanchoo J. assessment has been fixed under Ch. VIII-A, refers to actual assessment under Ch. VIII-A and not to what is deemed to be an assessment under that Chapter by virtue of s. 117-R. It is not in dispute that there has in fact been no assessment under Ch. VIII-A in this case. We are therefore af opinion that as the land in this case was not wholly exempt from revenue and as in fact no assessment has been fixed on this land under Ch. VIII-A, s. 52 would apply and the Collec- tor would have power to make an assessment in the manner provided by that section. There is therefore no force· in this appeal and it is hereby dismissed with costs. Appeal diBmiBBed. MADHAORAO PHALKE v. THE STATE OF MADHYA BHARAT (B. P. SINHA, C. J., J. 1. KAPUR, ·p. B. GAJENDRAGADKAR, K. SuBBA RAo and K. N. WANOHOO, JJ.) October 3. Hereditary Military Pension-Bachat-Right to receive guaran teed by Katambandis issued by Rulers of Gwalior-If can .be termi- 11ated by executive order-Kalambandis, if existing law-Katamban dis of r9rn and i935 (Gw.alior)-Constitution of India, Art. 372. The appellant was the recipient of a hereditary military pension called Bachat granted by the Rulers of Gwalior to his ancestors in recognition of military service. The right to receive the said pension was recognised by the Kalambandis of i912 and 1935 issued by the said Rulers. When Gwalior inte grated wilh Indore and Malwa in i948 to form a union, s. 4 of ":I 122