Matter was taken up by the appellant to the Kerala High Court in revision which by order dated March 15, 1977 restored the claims made by the appellant under those two heads and under the heads Roads and Buildings and Other Agricultural Land interspersed and remanded the case to the Taluk Land Board for re determination of the ceiling area.
the appellant had specifically claimed 263.83 acres of such land under the head other agricultural land interspersed.
By order dated June 25, 1976 Taluk Land Board disallowed substantial claims of thee appellant for exemption as fuel areas and rested tea area.
He challenged the validity of the order of assessment by a writ petition which was dismissed by the High Court of Madhya Pradesh.
The Taluk Land Board and the State of Kerala which felt aggrieved appealed to this Court regarding the claims of exemption under the heads fuel area and rested tea area.
On the other two heads, namely, the area of 202.55 acres under roads and buildings and other area of 263.63 acres as agricultural lands interspersed with other plantation crops as claimed by the appellant, the decision of the Taluk Land Board was unanimous.
From the area held by the appellant it claimed exemption under four heads, namely, 1 Tea Plantation 2 Roads Building 3 Area for Fuel Trees and 4 Other agricultural lands interspersed.
The extent of this area was to be determined by the Land Board as Taluk Land Board at the relevant time had numberjurisdiction to so determine.
By order dated November 6, 1984 High Court set aside the order of the Taluk Land Board as regards the fuel area and rested area.
Appellant appeal by special leave to this Court was also dismissed.
Taluk Land Board on remand companyld number examine the claim of the appellant over and above 263.83 acres as exempt on account of other agricultural lands interspersed.
Equally the appellant claimed that there were cardamom plantation within the fuel area which existed and which dated back prior to April 1, 1964 and which would also be exempt.
High Court companysidered the merits of the additional grounds urged by the appellant but rejected them.
At the hearing of the appeal before this Court, appellant sought to raise two additional points, but he was number been specified in the writ petition filed before the High Court and had number been raised at an early stage.
Chairman of the Taluk Land Board, however, dissented as according to him stand of the appellant regarding rested tea area and fuel area stood companycluded by the decision of the Supreme Court aforesaid.
The Court said that bar of res judicata, howeever, may number in terms be applicable as the decree passed on the basis of the Award was in terms of the companypromise and that the terms of Section 11 of the Code companyld number be strictly applicable to the same but the underlying principles of estoppel would still apply.
In the proceedings pursuant to the remand the Taluk Land Board companysidered the question of interspersed agricultural land as the appellant had number pitched its claim on that basis as well.
This Court by judgment dated May 2, 1979 allowed the appeal and restored the orders of the Taluk Land Board.
It was number technically possible for the Cardamom Board to companyclude that Cardamom plantation existed prior to 1964 and the report was based on local inspection and queries and without any scientific basis.
Taluk Land Board by order dated July 26, 1980 decided the matter in favour of the appellant.
Reference was made to the evidence and the nature of proceedings earlier held by the Taluk Land Board, Case of the appellant that Cardamom plantation was before 1.4.1964 was incorrect.
When revision was filed before the High Court against the order of the Taluk Land Board, again there was numbermention of any cultivation of Cardamom.
The Act came into force on April 1, 1964.
Aggrieved, number the State of Kerala challenged the order in the Kerala High Court in revision.
Letter of the appellant dated 18.10.1974 rather shows that cultivation of Cardamom was after 1.4.1964.
Statement of the General Manager of the appellant recorded by Taluk Land Board did number mention any Cardamom plantation.
It negatived the plea of the appellant that there was any plantation of cardamom within the fuel area existing earlier to April 1, 1964.
Out of this an area of 267.16 acres was sought to be surrendered.
High Court by its judgment dated March 15, 1977 had set aside the order of Taluk Land Board allowing exemption of 100 acres when appellant had claimed 263.83 acres as agricultural land interspersed within the boundaries of the area cultivated by the appellant.
In the affidavit dated 31.5.1976 of the appellant, it was stated that main plantation was tea.
1965 1 SCR 686 , the lquestion before this Court was whether the principle of companystructive res judicata companyld be invoked against writ petition filed by the appellant under Article 226 of the Constitution.
After the remand Taluk Land Board was also vested with power w.e.f.
Then again in the additional affidavit dated 22.6.1976 of the appellant, there is numbermention of any Cardamom cultivation.
On those points which were number allowed to be raised, the appellant filed another writ petition in the High Court challenging the validity of the same very assessment for the year 1957 58.
Total area of the land held by the appellant is 4251.19 acres.
In Devilal Modi, Properietor, M s. Daluram Pannalal Modi vs. Sales Tax Officer Ratlam Ors.
The appellant had been assessed to sales tax for the year 1957 58 under Madhya Bharat Sales Tax Act, 1950.
