Summarize the following court judgment. Appeals Nos. 646 and 647 of 1960. Appeals by special leave from the judgments and orders dated January 28	 1958	 of the Andhra Pradesh High Court in Writ Appeals Nos. 149 and 150 of 1957. 537 A. V. Viswanatha Sastri and T. Satyanarayana	 for the appellants. A. Ranganatham Chetty	 section V. P. Venkatappayya Sastri and T. M. Sen	 for the respondent. April 28. The Judgment of the Court was A delivered by AYYANGAR	 J. These two appeals are by special leave of this Court and arise out of orders of the High Court of Andhra Pradesh dismissing two writ petitions filed before it by the respective appellants in the two appeals. On January 14	 1953	 the Government of Madras issued a notification reading	 to quote only the material words	 "in exercise of the powers conferred by section 1(4) of the Madras Estates (Abolition and Conversion into Ryotwari) Act	 1948 (Madras Act XXVI of 1948)	 read with section 2 of the Madras Scheduled Areas Estates (Abolition and Conversion into Ryotwari) Regulation	 1951: "The Governor of Madras hereby appoints the 4th of February 1953	 as the date on which the provisions of the said Act shall come into force in the Estates in the Scheduled Areas of the West Godavari District which are specified in the schedule below: " and the schedule set out inter alia: "1. Agency Area of Gangole 'A ' Estate	 consisting of 2 3. Agency Area of Gangole 'C ' Estate	 consisting of. " It is the legality of this notification that is impugned by the two appellants who are the proprietors respectively of Gangole 'A ' and Gangole 'C ' estates. The two writ petitions by the appellants which were numbered respectively 28 and 29 of 1953 were dismissed by the learned Single Judge of the Andhra High Court and appeals under the Letters Patent filed against this common judgment were also dismissed by the learned Judges of that Court. An application for the grant of a certificate was also dismissed but this 538 Court having granted special leave to the appellants	 the ' matter is now before us. The Madras Estates (Abolition and Conversion into Ryotwari) Act	 1948	 to which we shall refer as the Abolition Act	 was a piece of legislation of the State enacted to effect reform in land tenures and landholding by the elimination of intermediaries. In line with similar legislation in the rest of the country	 the interests of intermediaries of three categories the estates of Zamindars	 of undertenure holders and of Inamdars were enabled to be vested in Government on the publication of a notification to that effect	 compensation being provided for such taking over. The entire legal difficulties in the case of the Gangole 'A ' and IC ' estates which were admittedly Zamindaris arise out of the fact that a small portion of each of them is situated in what is known as the Godavari Agency tract. This Agency area was originally included as part of the Scheduled District of the Madras Presidency under the Scheduled Districts Act XIV of 1874. When the Godavari Agency was governed by the Scheduled Districts Act	 1874	 the Madras Legislature enacted the Madras Estates Land Act (Act 1 of 1908)	 which was in force from July 1	 1908. This enactment regulated the rights of	 inter alia	 the proprietors of zamindari estates and the ryots and tenants who cultivated the lands included in the estates. Though	 some argument was raised in the High Court	 disputing the operation of the Estates Land Act to the Godavari Agency tracts	 it has not been repeated before us. That Act on its terms applied to the entire Presidency of Madras and in view of a catena of decisions of the Madras High Court starting from the judgment of Muthuswami Iyer	 J. in Chakrapani vs Varahalamma (1)	 on the construction of section 4 of the Scheduled Districts Act XIV of 1874	 the contention was hardly tenable and was therefore properly abandoned. The position therefore was that the entirety of the lands and villages forming Gangole 'A ' and IC ' were governed by the Madras Estates Land Act	 1908	 (1) Mad. 539 and were "estates" within the meaning of that enactment. In this situation the Government of India Act	 1935	 came into force on April 1	 1937. Under its provisions the Godavari Agency was included in the territory classified as "partially excluded areas" under section 91 of the Act. The laws applicable to the "partially excluded areas" and their administration was governed by section 92 which enacted: "92(1) The executive authority of a Province extends to excluded and partially excluded areas therein	 but	 notwithstanding anything in this Act	 no Act of the Federal Legislature or of the Provincial Legislature	 shall apply to an excluded area or a partially excluded area	 unless the Governor by public notification so directs; and the Governor in giving such direction with respect to any Act may direct that the Act shall in its application to the area	 or to any specified part thereof	 have effect subject to such exceptions or modifications as he thinks fit. (2) The Governor may make regulations for the peace and good government of any area in a Province which is for the time being an excluded area	 or a partially excluded area	 and any regulations so made may repeal or amend any Act of the Federal Legislature or of the Provincial Legislature	 or any existing Indian law	 which is for the time being applicable to the area in question. Regulations made under this sub section shall be submitted forthwith to the Governor General and until assented to by him in his discretion shall have no effect	 and the provisions of this Part of this Act with respect to the power of His Majesty to disallow Acts shall apply in relation to any such regulations assented to by the Governor General as they apply in relation to Acts of a Provincial Legislature assented to by him. (3) The Governor shall	 as respects any area in a Province which is for the time being an excluded area	 exercise his functions in his discretion. " We shall be pointing out a little later	 the interconnection between the Estates Land Act	 1908 and 540 the Abolition Act	 but for the present narrative it is sufficient to state that when the Abolition Act was enacted in 1948	 it could not of its own force	 apply to the 'partially excluded areas ' and no action as contemplated by section 92 of the Government of India Act	 1935	 was taken to render that Act applicable to that area. The result was that only a part of Gangole 'A ' and 'C ' were within the operation of the Abolition Act	 while there were portions of each of the estates which were outside its purview and operation. This legal situation was however not noticed and under the wrong impression that the Abolition Act was in operation in the Godavari Agency also	 the Government of Madras issued on August 15	 1950	 a notification under section 1(4) of the Abolition Act by which	 among other estates	 the entirety of Gangole estate 'A ' and Gangole estate 'C ' were purported to be taken over	 and specifying September 7	 1950	 as the date on which the vesting was to take place. Before the latter date	 however	 the error was noticed and in consequence another notification was issued on the 5th of September by which the villages and hamlets lying in the "partially excluded areas" of Gangole estate 'A ' and Gangole estate IC ' were excluded from the scope of the notification dated August 15	1950. Thereafter the question of the extension of the Abolition Act to the "partially excluded areas" was taken on hand. By that date	 it would be seen	 the Consti tution had come into force and the law applicable to areas like the Godavari Agency was provided for by article 244 read with the Sch. V to the Constitution. article 244(1) enacted: "The provisions of the Fifth Schedule shall apply to the administration and control of the Scheduled Areas and Scheduled Tribes in any State other than the State of Assam. " As regards the law applicable to the Scheduled Areas	 the relevant provision is that contained in paragraph 5 of that Schedule of which the material portions are: "5. Law applicable to Scheduled Areas (1) Notwithstanding anything in this Constitution	 the Governor may by public notification 541 direct that any particular Act of Parliament or of the Legislature of the State shall riot apply to a Scheduled Area or any part thereof in the State or shall apply to a Scheduled Area or any part thereof in the State subject to such exceptions and modifications as he may specify in the notification and any direction given under this sub paragraph may be given so as to have retrospective effect. (2) The Governor may make regulations for the peace and good government of any area in a State which is for the time being a Scheduled Area. (3) In making any such regulation as is referred to in subparagraph (2) of this paragraph	 the Governor may repeal or amend any Act of Parliament or of the Legislature of the State or any existing law which is for the time being applicable to the area in question. " In exercise of the power under paragraph 5(2) of the Fifth Schedule	 Madras Regulation IV of 1951 was passed on September 8	 1951. The territorial extent of its operation extended to certain areas specified in the Schedule	 which included the areas in the Godavari district in which the two Gangole estates were situate and by its operative provisions the Abolition Act together with the amendments effected to it	 were made applicable to these areas with retrospective effect from April 19	 1949. The Abolition Act having thus been extended to that part of the Gangole 'A ' and Gangole 'C ' estates which lay within "the Scheduled area" the Government of Madras issued the impugned notification vesting those portions of the estate to which the Act was extended by Regulation IV of 1951. As stated earlier	 it is the validity of this last notification and the vesting effected thereunder of those portions of Gangole 'A ' and Gangole 'C ' which lay within the Scheduled area that is alone challenged in the appeals before us. The notification was impugned on several grounds	 all of which were rejected by the High Court. Several 69 542 of them have been put forward before us	 though not all of them with equal emphasis. Before however adverting to them it might be convenient to set out the relevant statutory provisions which bear upon the points urged. The long title of the Abolition Act states: "Whereas it is expedient to provide for the repeal of the Permanent Settlement	 the acquisition of the rights of landholders not permanently settled and certain other estates in the Province of Madras ". . It is hereby enacted as follows:" Section 1(3) defining the extent of its application runs: "It applies to all estates as defined in section 3	 clause (2)	 of the Madras Estates Land Act	 1908	 except inam villages which became estates by virtue of the Madras Estates Land (Third Amendment) Act	 1936. " Section 2 which is the definition section provides by sub section (1): "(1) All expressions defined in the Estates Land Act shall have the same respective meanings as in that Act with the modifications	 if any	 made by this Act." and sub section (3) provides: "(3) 'estate ' means a zamindari or an under tenure or an inam estate." and sub section (4) of this section defines 'Estates Land Act ' to mean "the Madras Estates Land Act	 1908. " Having regard to these provisions it is necessary to refer to the terms of the Estates Land Act to which one is directed by section 1(2) of the Abolition Act. Section 3 (2) of the Estates Land Act defines "an estate" as meaning: "3 (2)(a) any permanently settled estate or temporarily settled zamindari	 (b) any portion of such permanently settled estate or temporarily settled zamindari which is separately registered in the office of the Collector; (c) (d) (e) 543 We shall now proceed to deal with the several points raised	 though except one all the others do not merit any serious consideration and have been properly rejected by the High Court. The first point urged was that the Polavaram zamindari the parent estate from which the Gangole estate was	 by successive sub divisions	 separated was not "a permanently settled estate" because the ' Madras Permanent Settlement Regulation XXV of 1802 was excluded from its application to Scheduled districts by the Laws Local Extent Act	 1874. In our opinion	 the High Court has rightly rejected this contention	 because even if the Madras Permanent Settlement Regulation did not apply	 there could be no dispute that the Polavaram zamindari was "a permanently settled estate"	 because its peishcush was fixed and from the kabuliyat which was executed by the proprietor it is clear that it conforms to the pattern of the sanads and kabuliyats issued under the Madras Permanent Settlement Regulation. Though before the High Court it was urged that on the issue of the notification on August 15	 1950	 under section 1(4) of the Abolition Act the power of the State Government was exhausted and that they were thereafter incompetent to issue any further notification under the same Act	 this contention which entirely lacks substance was not seriously urged. It was next contended that Regulation IV of 1951 was invalid as having outstepped the limits of the legislation permitted by paragraphs 5(1) and (2) of the Fifth Schedule to the Constitution. It was said that if the Governor desired to enact a law with retrospective effect it must be a law fashioned by himself	 but that if he applied to the Scheduled areas a law already in force in the State	 he could not do so with retrospective effect. Reduced to simple terms	 the contention merely amounts to this that the Governor should have repeated in this Regulation the terms of the Abolition Act but that if he referred merely to the title of the Act he could not give retrospective effect to its provisions over the area to which it was being applied. It is obvious that this contention was correctly negatived by the High Court. 544 We shall now proceed to deal with the only point put forward by Mr. Viswanatha Sastri which	 we have said	 merits serious consideration	 though it must be said that it was not presented in the same form before the learned Judges of the High Court of Andhra Pradesh. The	 argument was as follows: The Madras Estates Land Act of 1908	 admittedly applied to the entire estate of Gangole including that portion of the estate which was in the Scheduled area which	 in the phraseology employed by the Government of India Act	 was "a partially excluded area. " Gangole 'A '	 Gangole 'B 'and Gangole 'C ' had been subdivided and had been separately registered. Each one of them was therefore a unit each one was itself "an estate" within section 3(2)(b) of the Estates Land Act	 1908	 being "a portion of a permanently settled estate . . . . which is separately registered in the office of the Collector. " The Abolition Act contemplates the taking over of "estates" as a unit and not in parts. The entire scheme of the Abolition Act is based upon this principle which would be upset if it were held that the Government in issuing notifications under section 1(4) of the Abolition Act could take over portions merely of such units. When a notification is issued under section 1(4) its legal consequences are set out in section 3 which reads: "With effect on and from the notified date and save as otherwise expressly provided in this Act (the saving does not cover anything material for the present purpose) (a) (b) the entire estate (including all communal lands; porambokes; other non ryoti lands; ) shall stand transferred to the Government and vest in them	 free of all encumbrances. ." The provisions of the Act determining the amount of compensation are related to the sum payable in respect of the entirety of the estate	 for sections 24 and 25 enact: "24. The compensation payable in respect of an estate shall be determined in accordance with the following provisions. " 545 "25. The compensation shall be determined for the estate as a whole	 and not separately for each of the interests therein. " The mode of computation of the compensation amount for which provision is made in sections 27 to 30 all proceed on the basis that it is the entire estate that is taken over and not a portion merely of the estate. All these	 taken together	 would point to the scheme of the Act contemplating the entire estate being taken over. On that scheme he urged that it would not be possible to work out the compensation payable for separate portions of an estate	 for instance for one village out of the several which might be comprised in an estate	 The claims by the proprietor against the Government for compensation	 as well as the determination of disputes inter se between claimants to the compensation amount	 he pointed out	 all proceed on the basis that the entire estate as a unit was taken over by notification under section 1(4). On these premises Mr. Viswanatha Sastri submitted that what the Government had done in the present case was to deal with the two estates of Gangole 'A ' and Gangole 'C ' each of which was a unit	 as if each one of them were really two estates one that which lay in the Agency tract	 and the other outside that area and had issued notifications in respect of these units piece meat which was not contemplated and therefore not permitted under the Abolition Act. He further pointed out that if the original notification dated August 15	 1950	 stood without the "denotification" effected by the notification dated September 5	 1950	 there might be a valid vesting by reason of the retrospective operation of Regulation IV of 1951. Similarly if the impugned notification of 1953	 had. included not merely that portion of the estate of Gangole 'A ' and Gangole 'C ' which were within the Scheduled areas but the entirety of the two estates	 that notification would not have been open to chal lenge. But the point urged was that it was only by the combined operation of (1) the notification dated August 15	 1956	 as modified by that dated September 5	 1950	 and (2) the notification dated January 14	 546 1953	 that the entirety of the two "estates" was taken over and that this rendered the second notification invalid because it had taken over only a portion of the estate. Learned Counsel	 no doubt	 conceded that the taking over of those portions of Gangole 'A ' and Gangole 'C ' which were within the operation of the Abolition Act before its extension to the Scheduled areas not having been challenged	 he would not be entitled to any relief in respect of the portion of the estate covered by the first notification	 but his argument was that would not preclude him from disputing the validity of the last notification vesting those portions of the two estates which were within the Scheduled areas in the State. We shall now proceed to consider the tenability of these submissions. We might premise the discussion by observing that learned Counsel is right in his submission that the Abolition Act does not contemplate or make provision for the taking over of particular portions only of estates and that if the State Government having power to take over the entirety of an estate chose	 however	 to exclude certain portions of it from the operation of a vesting notification and took over only defined portions of an estate	 this could be open to serious challenge on the ground that it was not contemplated by the scheme of the enactment. But the acceptance of this principle does not	 in our opinion	 compel us to answer the question pro. pounded by the learned Counsel for the appellants in his favour. To start with	 it might be pointed out that it looks somewhat anomalous that learned Counsel who strongly urges that the scheme of the Act contemplates the taking over only of the entirety of an estate and not of a portion thereof	 should resist a taking over which	 if effective	 would result in the entire estate vesting in the Government and the compensation being determined according to the rules laid down by the Act	 whereas it is the invalidation of the impugned notification that would result in a partial or piece meal taking over	 to the disadvantage of the proprietors to which learned Counsel very properly drew our attention. 547 As already pointed out learned Counsel 's submission was that not merely the notification dated January 14	 1953	 but also the earlier one dated August 15	 1950 (as modified by the one dated September 5	 1950) was invalid as providing for vesting of parts only of an "estate" and not of it as a unit. It would also follow that if the first notification dated August 15	 1950	 was valid	 the impugned notification which by its operation effected the vesting of the entirety of the estate in the State could not be open to challenge as violating the principle invoked by learned Counsel. We are necessarily therefore driven to consider the validity of the first notification dated August 15	 1950	 in dealing with the validity of the impugned notification of January 14	 1953. In considering this matter it is necessary to recall some of the provisions of the Abolition Act. Section 2(3) defines "an estate" as meaning	 inter alia	 a "zamindari estate". No doubt	 as stated already	 where the Abolition Act operates over the whole of "a zamindari estate"	 it does not contemplate the Government taking over a portion only of such "estate". But in saying this it should not be assumed that if in respect of a single estate two notifications were issued	 say on the same date which together vested the entirety of the "estate" in the State under section 3	 either notification or both together would be invalid or ineffective. The reason for this must obviously be that the intention of the Government was to take over the entire estate though it was being given effect to by the issue of two notifications. That would not obviously be the same thing as the Government having the liberty to pick and choose certain of the villages or certain portions of an estate leaving out others. If the Abolition Act as enacted does not 'extend to the entirety of an "estate" as defined in the Estates Land Act but only to a portion thereof	 the question would be whether that portion of "the estate" which is within the operation of the Act is "an estate" within the meaning of the Act or not. On this matter there are two views possible: (1) that having regard to the Abolition Act referring to and as it were incorporating the provisions of the 548 Madras Estates Land Act	 the "estates" to which the Abolition Act could apply are only those which being "Estates" within the Estates Land Act	 are also wholly within the operation of the Abolition Act. In other words	 even if a few acres of an "estate" as defined in the Estates Land Act were outside the operation of the Abolition Act	 it would not be an "estate" which could be taken over. (2) The other view attributing a crucial value to the policy and purpose underlying the legislation	 viz.	 a reform of land tenures and landholding by the elimination of intermediaries to treat any land held on the tenures specified and within the territorial operation of the Act as falling within the category of "estates" liable to be taken over and vested in Government. We consider that the latter view is to be preferred as being in accord with the intention of the law and as subserving its purposes. In this connection it cannot be overlooked that the entire argument of learned Counsel is built up on the definitions of an "estate" in section 2 of the Abolition Act (read with section 1(3) of that Act)	 and that the definitions contained there could be applied on the terms of the opening words of that section only "unless there is anything repugnant in the subject or context. " The position could possibly be better explained in these terms: Assume that Regulation IV of 1951 was not enacted. Could the State Government take over that portion of the "estate" which was within the operation of the Abolition Act or does the definition of "an estate" and the reference section 1(3) to section 3(2) of the Madras Estates Land Act of 1908 preclude the State from taking over that portion because the Act does not extend to the entirety of the "estate"? It appears to us that this question is capable of being answered only in one way	 viz.	 that the definition of "an estate" in the Abolition Act must be limited to that portion of an "estate" which is within the operation of the Act. Any other construction would mean that if that Act did not apply to a few square yards in an estate	 it ceases to be an "estate" governed by the Act	 which	 in our opinion	 would be plainly contrary to the intention of the enactment as 547 As already pointed out learned Counsel 's submission was that not merely the notification dated January 14	 1953	 but also the earlier one dated August 15	 1950 (as modified by the one dated September 5	 1950) was invalid as providing for vesting of parts only of an "estate" and not of it as a unit. It would also follow that if the first notification dated August 15	 1950	 was valid	 the impugned notification which by its operation effected the vesting of the entirety of the estate in the State could not be open to challenge as violating the principle invoked by learned Counsel. We are necessarily therefore driven to consider the validity of the first notification dated August 15	 1950	 in dealing with the validity of the impugned notification of January 14	 1953. In considering this matter it is necessary to recall some of the provisions of the Abolition Act. Section 2(3) defines "an estate" as meaning	 inter alia	 a "zamindari estate". No doubt	 as stated already	 where the Abolition Act operates over the whole of "a zamindari estate"	 it does not contemplate the Government taking over a portion only of such "estate". But in saying this it should not be assumed that if in respect of a single estate two notifications were issued	 say on the same date which together vested the entirety of the "estate" in the State under section 3	 either notification or both together would be invalid or ineffective. The reason for this must obviously be that the intention of the Government was to take over the entire estate though it was being given effect to by the issue of two notifications. That would not obviously be the same thing as the Government having the liberty to pick and choose certain of the villages or certain portions of an estate leaving out others. If the Abolition Act as enacted does not extend to the entirety of an "estate" as defined in the Estates Land Act but only to a portion thereof	 the question would be whether that portion of "the estate" which is within the operation of the Act is "an estate" within the meaning of the Act or not. On this matter there are two views possible: (1) that having regard to the Abolition Act referring to and as it were incorporating the provisions of the 548 Madras Estates Land Act	 the "estates" to which the Abolition Act could apply are only those which being "Estates" within the Estates Land Act	 are also wholly within the operation of the Abolition Act. In other words	 even if a few acres of an "estate" as defined in the Estates Land Act were outside the operation of the Abolition Act	 it would not be an "estate" which could be taken over. (2) The other view attributing a crucial value to the policy and purpose underlying the legislation	 viz.	 a reform of land tenures and landholding by the elimination of intermediaries to treat any land held on the tenures specified and within the territorial operation of the Act as falling within the category of "estates" liable to be taken over and vested in Government. We consider that the latter view is to be preferred as being in accord with the intention of the law and as subserving its purposes. In this connection it cannot be overlooked that the entire argument of learned Counsel is built up on the definitions of an "estate" in section 2 of the Abolition Act (read with section 1(3) of that Act)	 and that the definitions contained there could be applied on the terms of the opening words of that section only " unless there is anything repugnant in the subject or context. " The position could possibly be better explained in these terms: Assume that Regulation IV of 1951 was not enacted. Could the State Government take over that portion of the "estate" which was within the operation of the Abolition Act or does the definition of "an estate" and the reference section 1(3) to section 3(2) of the Madras Estates Land Act of 1908 preclude the State from taking over that portion because the Act does not extend to the entirety of the "estate"? It appears to us that this question is capable of being answered only in one way	 viz.	 that the definition of "an estate" in the Abolition Act must be limited to that portion of an "estate" which is within the operation of the Act. Any other construction would mean that if that Act did not apply to a few square yards in an estate	 it ceases to be an "estate" governed by the Act	 which	 in our opinion	 would be plainly contrary to the intention of the enactment as 549 gathered from its preamble and operative provisions. Let us suppose that instead of the problem created by a portion of the estate being in a Scheduled area and therefore though within the State outside the normal legislative power of the State Legislature	 a permanently settled estate had by reason of say the State 's Reorganisation	 fell both within the territory of the Madras and the Andhra States	 with the result that the taking over under the Abolition Act could be operative only in regard to that portion within the State of Madras. Could it then be contended that the portion of the estate within the State of Madras did not fall within the definition of an estate and so could not be taken over by notification under section 1(4) of the Act. Indeed	 the answer of the learned Counsel for the appellants to such a question was that it could be taken over but for the reason that in such a case the portions outside the State territory could not be an " estate" within the Madras Estates Land Act at all and that in consequence the inter relation between the unit constituting the estate under the Estates Land Act and the concept of an "estate" under the Abolition Act was not disrupted. But this	 however	 hardly suffices as a complete answer	 for even after a portion of the "estate" becoming situated in a State other than Madras the State might still be governed by the "Madras Estates Land Act"	 though applied as the law of tile new State. What is relevant in the illustration is that along with the concept of the unit con stituting the "estate" being taken over	 there is also underlying it	 another principle	 viz.	 that it is sufficient if the entirety of the estate over which the State Legislature has competence is taken over. In such a taking over the difficulty suggested by learned Counsel in working out the scheme of the Act	 would not arise because the portion taken over will constitute the estate and the compensation for that unit will be worked out on the basis laid down in section 24 and those following. The other portions of the estate which are beyond the territorial operation of the enactment would continue to remain unaffected	 so that the State 70 550 Government could not be in a position to take them over. We accordingly	 consider that the first notification dated August 15	 1950	 apart from its being binding and not open to challenge in these proceedings by the appellants	 is valid and effective in law to vest the portion to which it related in the State Government. We then have Regulation IV of 1951 which brought the other portion of the estate to which the Abolition Act did not originally extend within the operation of that enactment. If	 after this change in the law	 the Government did not take over the rest of the estate	 it would be open to the objection that the State Government had artificially split up the estate into two parts and had taken over or rather retained in its possession one part	 and that notwithstanding that the Act posited the unit constituting an estate being taken over	 had departed from that principle. The impugned notification therefore far from being invalid	 was necessary to be issued in order to satisfy the very principle which learned Counsel for the appellants submits as the one underlying the scheme of the Abolition Act. We therefore hold that the challenge to the validity of the impugned notification dated January 14	 1953	 should be repelled. We have thus reached the same conclusion as the learned Judges of the High Court	 though by a different line of reasoning. The appeals fail and are dismissed with cost one set. Appeals dismissed.

The areas in question which were parts of two estates belonging to the appellants	 called Gangole A and Gangole C	 were situated in what was known as the Godavari Agency tract which was governed by the Scheduled Districts Act	 1874. By section 92 of the Government of India Act	 1935	 no Act of the Provincial Legislature was applicable to certain areas in which the Godavari Agency was included	 unless the Governor by public 536 notification so directed. The Madras Estates (Abolition and Conversion into Ryotwari) Act	 1948	 was enacted in 1948	 and on August 15	 1950	 the Government of Madras issued a notification under section 1(4) Of the Act by which	 among other estates	 Gangole A and Gangole C in their entirety were purported to be taken over	 specifying September 7	 195o	 as the date on which the vesting was to take place. But as no action as contemplated by section 92 of the Government of India Act	 1935	 had been taken to render the Madras Act of 1948 applicable to the Godavari Agency tract	 only parts of the Gangole estates were within the operation of that Act	 while there were portions of the estates which were outside its purview and operation. When this legal situation was noticed another notification was issued on September 5	 1950	 by which the areas in question were excluded from the scope of the notification dated August 15	 1950. In exercise of the power under para 5(2) Of the Fifth Schedule to the Constitution	 Madras Regulation IV of 1951 was passed on September 8	 1951 by which	 inter alia	 the Act Of 1948 was made applicable to the areas in which the two Gangole estates were situate with retrospective effect from April 19	 1949. On January 14	 1953	 the Government of Madras issued a notification vesting those portions of the Gangole estates to which the Act Of 1948 was extended. The appellants challenged the legality of the notification on the ground that the various provisions of the Madras Estates (Abolition and Conversion into Ryotwari) Act	 1948	 showed that the Act contemplated the taking over of estates as a unit and not in parts	 while what the Government had done in the present case was to deal with the two estates of Gangole A and Gangole C as if each one of them were really two estates	 one that which lay in the Godavari Agency tract and the other outside that area	 and had issued notifications in respect of these units separately. Held	 that the first notification dated August 15	 1950	 as modified by that dated September 5	 1950	 was valid and effective in law to vest the portion of the estate to which it related in the State Government. Held further	 that the notification dated January 14	 1953	 was equally valid. The action taken by the Government in issuing the said notification was in conformity with the scheme of the Act of 1948 that the entirety of the estate should be taken over.