MAHARANA SHRI JAYAVANTSINHJI,RANMALSINHJI vs THE STATE OF BOMBAY AND OTHERS(and connected petition)

The Supreme Court held that the jama payable by Taluqdars under Section 22 of the Gujrat Taluqdars Act, 1888, is distinct from the land revenue assessment and cannot be equated. The Court clarified that the declaration made under Section 22 and the fixation under Section 23(1) do not constitute a settlement of land revenue as per Section 117R of the Bombay Land Revenue Code, 1879. Consequently, the appellants are liable to pay the full land revenue after the expiry of the thirty-year period, starting from the year 1955-56, as per the Bombay Taluqdari Tenure Abolition Act, 1949.