www.taxguru.in 1 FA No.119 of 2017 AFR HIGH COURT OF CHHATTISGARH, BILASPUR Judgment reserved on 26-04-2019 Judgment delivered on 04-10-2019 [Arising out of judgment and decree dated 23-12-2016 passed by the First Additional District Judge, Bastar at Jagdalpur, in civil suit No.1-A/2012] FA No. 119 of 2017 1. Smt. Krishana Kumari Devi, Aged About 57 Years approx, W/o Late Bharat Chandra Bhanjdeo, 2. Shri Kamal Chandra Bhanjdeo, Aged About 32 Years approx, S/o Late Bharat Chandra Bhanjdeo, 3. Ku. Gayatri Devi, Aged About 30 Years, D/o Late Bharat Chandra Bhanjdeo Appellant No.1 to 3 all residing at Palace Compound, Jagdalpur, District Bastar, Chhattisgarh ---- Appellants Versus 1. Harihar Chandra Bhanjdeo S/o Late Vijoy Chandra Bhanjdeo, Aged About 43 Years R/o Palace compound, Jagdalpur, District Bastar, Chhattisgarh. 2. Jyoti Kumari Bhanjdeo W/o Late Devesh Chandra Bhanjdeo Aged About 54 Years. 3. Mohit Chandra Bhanjdeo S/o Late Devesh Chandra Bhanjdeo, Aged About 29 Years, 4. Kumari Juhika Bhanjdeo D/o Late Devesh Chandra Bhanjdeo Aged About 31 Years Respondent no. 2 to 4 are residing at – Palace compound Jagdalpur District- Bastar (C.G.) 5. State Of Chhattisgarh Through Chief Secretary, Mahanadi Bhawan District - Raipur, Chhattisgarh, www.taxguru.in 2 FA No.119 of 2017 6. Smt Pramila Tiwari W/o Basantlal Residence - Kunwar Bada, Jagdalpur District - Bastar Chhattisgarh 7. Smt Basanti Pandey W/o Rikheshwar Pandey Residence - Shiv Mandir Ward, Jagdalpur District - Bastar, Chhattisgarh. 8. Dulichandra S/o Mulram Chandra Sonar Residence- Ramaiyapara, Jagdalpur District- Bastar Chhattisgarh, 9. Sardar Jang Bahadur Singh S/o Late Trilochan Singh Aged About 45 Years approx 10. Sardar Prithvipal Singh S/o Late Trilochan Singh Aged About 40 Years Both respondent no. 9 and 10 Residing At Gidam Road, Jagdalpur District- Bastar Chhattisgarh. 11. Brijesh Bajpai S/o Umashankar Bajpai Age About 35 Years, Advocate, R/o - Pratapganj Para, Jagdalpur District- Bastar Chhattisgarh 12. Vinodanand Jha S/o Narayan Jha Brahman R/o- Jagdalpur District - Bastar Chhattisgarh 13. Smt Madhubala W/o Ramanand Jha, Bramhan R/o- Gandhi Nagar Ward, Jagdalpur District- Bastar Chhattisgarh. 14. V. Natraj Mudliyar S/o M. Mudliyar R/o- District - Bastar Chhattisgarh 15. Smt Kanchan Gouri W/o Prabhudas Sanghani R/o District - Bastar Chhattisgarh 16. Smt Krishnawati W/o Bharat Kumar Kankiya R/o- District - Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 17. Yashpal Singh Thakur S/o Surajbhan Singh Thakur R/o- Nayamunda Ward Jagdalpur District - Bastar Chhattisgarh. 18. Abdul Hafis S/o Abdul Rahim, cast Musalman, R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 19. Shri Narayan Das S/o Shyamlal Sindhi R/o Nayapara, Jagdalpur, District- Bastar Chhattisgarh 20. Ramchandra Singh S/o Parsuram Singh Khatri R/o - Lalbaag, Jagdalpur, District - Bastar Chhattisgarh, www.taxguru.in 3 FA No.119 of 2017 21. Khem Narayan S/o Kritilal, S/o Arjunlal Sinha R/o - Kumharpara, Jagdalpur, District - Bastar Chhattisgarh. 22. Nilkaran S/o Late Duaru Gond R/o- Kumharpara, Jagdalpur, District - Bastar Chhattisgarh 23. Mahesh Kumar S/o Shersingh Sahare R/o Kumharpara, Jagdalpur, District- Bastar Chhattisgarh. 24. Bonuram S/o Thakur Ram Kawar R/o - Kumharpara, Jagdalpur, District - Bastar Chhattisgarh. 25. Vijay Kumar Agrawal S/o Triloklath Agrawal R/o- Main Road, Jagdalpur, District- Bastar Chhattisgarh. 26. Pramod Kumar Laldas S/o D. Mahavirlal Das R/o Nirmal Vidhyalay Ke Pas, Jagdalpur, District - Bastar Chhattisgarh. 27. Ajay Kumar Svami S/o Bhagwan Kumar Svami R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 28. Dhannu Maharana S/o Yudhisthir Maharana R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 29. Ram Murti Singh S/o late Rambharat Paal Singh R/o - Gandhi Ward, Jagdalpur, District- Bastar Chhattisgarh. 30. Tausif Rahim S/o M.M. Rahim R/o- Nayamunda, Jagdalpur District - Bastar Chhattisgarh. 31. Narsing Pandey S/o Bodhan Pandey Mishtri R/o - Gangamunda Para, Jagdalpur, District - Bastar Chhattisgarh. 32. Ramkumar Jha S/o Harikant Jha R/o Gandhi Nagar, Jagdalpur, District- Bastar Chhattisgarh. 33. Arun Kumar Jha S/o Harikant Jha R/o- Gandhi Nagar Ward, Jagdalpur District- Bastar Chhattisgarh. 34. Satyadev Jha S/o Harikant R/o- Gandhi Nagar Ward, Jagdalpur District- Bastar Chhattisgarh. 35. Smt. Foolwari Pandey W/o Shri Ram Mangal Pandey R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 36. Jagpaal Singh S/o Bhupendra Singh R/o - Jagdalpur District- Bastar Chhattisgarh. www.taxguru.in 4 FA No.119 of 2017 37. Ajaypaal Singh S/o Bhupendra Singh R/o - Jagdalpur District- Bastar Chhattisgarh. 38. Parsuram Singh S/o Ramjatan Singh R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 39. Kumari Kasturi Mishra D/o Late Prasidhdh Narayan R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 40. Smt Krishna Bai Rathore W/o Narayan Singh Rathore R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 41. Ramprasad S/o Ganesh Prasad Jaysaval R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh. 42. Shriram S/o Jadunandan Kushvaha R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh. 43. Diwakar Prasad Pandey S/o Bhagrehi Pandey R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh. 44. Smt Lakhama Devi W/o Motilal Sharma R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar (Jagdalpur), Chhattisgarh 45. Smt Meen Kunvar W/o Shri Rakesh Pandey R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 46. Smt Sogar Devi W/o Shri Kamta Prasad Trivedi R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 47. Dinanath S/o Shri Ray Kushvaha R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 48. Smt Mona Bai Gupta W/o Lalbahadur Gupta R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 49. Smt Rajrani W/o Siyolal Shrivas R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 50. Shri Tribhuvan Dev Ravani S/o Bhagat Prasad Ravani R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh www.taxguru.in 5 FA No.119 of 2017 51. Vyomkesh Pandey S/o Deokaran Pande R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 52. Indrani Yadu D/o K.P. Yadu R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 53. Kameshvar Prasad Yadu S/o Budhai Ram Yadu R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 54. Satendra Singh S/o Gorakhnath Singh R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 55. Aayodhya Prasad S/o Ram Dayal Shrivas R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 56. Smt Krishna Bai Raikol W/o Narayan Singh Raikol R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 57. Ashok Kumar Deshmukh S/o Bhimrao Deshmukh R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 58. Dr. C.L. Sharma S/o Bhagat Ram Sharma R/o- Rajendra Nagar Ward, Jagdalpur, District- Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 59. Ram Prasad S/o Banarasi Mistri R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 60. Ratan Singh S/o Chunnu Singh Thakur R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 61. Yashvant Singh S/o Narayan Singh Rajput R/o- Kunvar Bada, Jagdalpur, District- Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh 62. Smt Hiradevi W/o Ghanshyam Tiwari R/o- Danteshvari Ward, Jagdalpur District - Bastar Chhattisgarh, District : Bastar(Jagdalpur), Chhattisgarh www.taxguru.in 6 FA No.119 of 2017 63. Kumari Suman D/o Purmir R/o Danteshvari Ward, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 64. Kumari Sulochna D/o Purmir R/o Danteshvari Ward, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 65. Kumari Sobha D/o Purmir, R/o Danteshvari Ward, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 66. Sagar Devi W/o Satyanarayan Pathak, R/o Danteshvari Ward, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 67. Smt. Amma Bai, W/o Sheikh Imamuddin, R/o Danteshvari Ward, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 68. Kumari Keshar Mishra D/o Prasiddh Narayan Mishra, R/o Danteshvari Ward, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 69. Aanand Lal Sen S/o Lakshaman Prasad Sen, R/o Danteshvari Ward, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 70. Kamlavati Bai, W/o Bayant Prasad Kushvaha, R/o Rajendra Nagar Ward, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur), Chhattisgarh 71. Indrajit Upadhyay, S/o R.S. Upadhyay, R/o Hikmipara, Jagdalpur, District - Bastar Chhattisgarh., District : Bastar(Jagdalpur),