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1949 KUMBHAM Laksh accruing or arising adopted amended amount Aniruddha appellants apply argument Bahadur Bengal bequest Board Bombay British India burden Chandra Shekhar Chettiar Civil Procedure claim clause Code Commissioner compromise consent in writing Court of Wards courts in India decision defendants disputed Dumraon eject entitled Estates Land evidence execution fact final decree Government grant guardian-ad-litem held High Court Hindu inam inamdar Income Tax Income-tax Act Indian Income-tax jurisdiction kudivaram learned judge lease licence loan Lord Lordships Lucknow Madhavan Nair Madras magistrate melvaram ment minor Nainapillai Marakayar occupancy rights offence onus opinion Oudh personal decree plaintiffs possession Prasad Singh profits and gains prosecution prove provisions question Ramanathan Chettiar referred registration respect revenue ryot sanction second respondent Sir John Beaumont Sissendi Estate Solicitors Sri Raja sub-s Subordinate Judge survey settlement taluqdar Tangirala Venkates tenants testator's death valid Vile Parle villages Wadia WARLU yarn Zamindar