Article 291 of the Constitution provided : "Where under any covenant or agreement entered into by the Ruler of any Indian State before the commencement of this Constitution, the payment of any sums, free 547 of tax, has been guaranteed or assured by the Government of the Dominion of India to any Ruler of such State as privy purse : (a)Such sums shall be charged on, and paid out of, the Consolidated Fund of India; and (b)the sums so paid to any Ruler shall be exempt from all taxes on income." In view of the guarantee by the Government of the Dominion of India to the Ruler of Jaora State in the Covenant for the formation of the United State of Madhya Bharat, the payment of the sums specified in the covenant as privy purse to the Ruler became charged on the Con solidated Fund of India, and became payable to him free from all taxes on income.