(2) Learned counsel also relied on s. 14 has been considered by this Court on several occasions; as a result of the decisions of this Court it is well estab. have the like force, validity and effect as if such determination had been enacted in this Act. How should we read clauses (a) and (b) of sub-section (1) of s. Provided further that a licence or a proprietor's certificate shall not be cancelled unless the licensee or the proprietor has been furnished with the grounds for such cancellation and has been afforded reasonable opportunity to show cause why his licence shall not be cancelled.

What then is the meaning of clause (b)? 5(2)(a) of the Abolition Act, before its repeal by the Bombay Personal Inams Abolition Act, 1952 (Bombay Act 42 of 1953), and based his alternative claim thereon. Clause (b) clarifies the position as respects two categories of persons; but that does not mean that if a third category of persons properly come under clause (a), they will not be liable to payment of land revenue on a specious and unwarranted assumption that clause (b) as the operating clause cuts down the amplitude of clause (a).

165 of the Indian Penal Code it is proved that an accused person has accepted or obtained, or has agreed to accept or attempted to obtain, for himself or for any other person, any gratification (other than legal remuneration) or any valuable thing from any person, it shall be presumed unless the contrary is proved that he accepted or obtained or agreed to accept or attempted to obtain, that gratification or that valuable thing, as the case may be, as a motive or reward such as is mentioned in the said section 161, or as the case may be, without consideration or for a consideration which he knows to be inadequate.

It is a deeming provision by which the taluqdar and his cadet shall be deemed to be an occupant within the meaning of the Revenue Code; and I occupant' under the Revenue Code means a holder in actual possession of unalienated land'. Therefore, clause (a) states that all taluqdari lands shall be liable, 404 to the payment of land revenue in accordance with the provisions of the Revenue Code. In regard to the determinations of the wage boards empowered by the statutes to fix the minimum rates of wages in the Commonwealth of Australia also it is pointed out that under the provisions of the Factories and Shops Act, 1905, of Victoria "Every determination of any Special Board shall unless and until so quashed.

We think that both the clauses have a meaning and purpose. If there was only abolition of taluqdari tenures without anything more, there would have been a void. 111 rights asserted, nor a future rule of conduct prescribed, but merely a fact ascertained necessary for the practical effectuation of admitted rights, the proceeding, though called an arbitration, is rather in the nature of an appraisement or ministerial act. Clause (a) makes all taluqdari lands liable to the payment of land revenue in accordance with the provisions of the Revenue Code.

5 of the Abolition Act ? The true view is that clause (a) is a general provision and applies the Revenue Code to all taluqdari lands, while clause (b) is a particular deeming provision with regard to the taluqdar and his cadet. It is difficult to appreciate this argument. Anthony, for the appellant, contends that this section offends against the fundamental requirement of equality before law or the equal protection of laws.

Section 3 of the Abolition Act abolishes taluqdari tenure and extinguishes all its incidents. 5(2)(a) of the Abolition Act till August 1, 1953. Clause (b) merely clarifies the position of the taluqdar and his cadet under the Abolition Act; it does not in any way derogate from clause (a); nor does it cut down the width of amplitude of clause (a). We are of the view that clauses (a) and (b) should be read together, but not in the sense suggested by the learned counsel for the appellants.

Obviously enough, it was necessary to say what would happen to taluqdari lands after abolition of the taluqdari tenure. Here again, the High Court rightly pointed out that there was no special contract in favour of the appellants as to exemption from payment of land revenue 407 nor was there any law for the time being in force (after the Abolition Act) which granted the holder of " Lal -liti" lands exemption, wholly or partially, from pay-ment of land revenue; therefore, the appellants were entitled to no protection under s.

We take the first part of the argument first. thus investing the deter- mination of the boards with the characteristics of a legislative act. Learned counsel for the appellants states that if clause (a) is also read as a clause which operates to charge all taluqdari lands with liability for payment of land revenue, then clause (b) becomes a wholly unnecessary surplusage. The scope and effect of the fundamental right guaranteed by Art. The word 'alienated' has also a special meaning in the Revenue Code; it means I transferred in so far as the rights of Government to payment of rent or land revenue are concerned, wholly or partially, to the ownership of any person'.

" As against this trend of opinion it has been urged that the decisions of the Wage Councils in the shape of wage regulation proposals submitted to the minister in Great Britain under the Wage Councils Act derive their sanction from the orders made by the minister giving effect to these proposals; but for such orders of the minister they would merely remain the determinations of the Wage Councils and would not acquire any legislative character. If the Income-tax Officer had acted on that return and assessed the assessee (1) (1948) 16 I.

It was open to him, if there was sufficient justification for it, to hold that the amount noted in the footnote was really the assessee's income, in which case an assessable income would have been found and the tax could be charged thereon. On the other hand, learned counsel for the respondents points out that if the intention was to fasten liability on two categories of persons only, taluqdars and cadets, then clause (a) was really unnecessary.