Summarize the following court judgment. Appeals Nos. 307 to 309 of 1958. Appeals from the judgment and order dated August 1	 1956	 of the Orissa High Court in O. J. C. Nos. 16	 19	 137 and 61 of 1954. C.B. Aggarwala and P. C. Aggarwala	 for the appellant (In C. As. 307 to 309 of 58). N.C. Chatterjee	 J. H. Umrigar and T. M. Sen	 for the respondents (In all the appeals). September 21. The Judgment of the Court was delivered by SHAH J. This is a group of three appeals filed with certificate of fitness under article 132 of the Constitution issued by the High Court of Judicature	 Orissa. The Legislature of the Province of Orissa enacted the Orissa Agricultural Income tax Act XXIV of 1947 hereinafter referred to as the Act providing for the levy of income tax on agricultural income derived from lands situated in the Province of Orissa. This Act was brought into operation from July 10	 1947. By section 3	 agricultural income tax at the rate or rates specified in the schedule was made payable for each financial year on the total income of the previous year of every person. By the proviso to that section	 agricultural income of the Central Government or of the State Government or of any local authority was exempt from 'taxation. Section 2	 cl. (1)	 defined a " person " as inclusive of a Ruler of an Indian State. The appellant in these three appeals is the former Ruler of the State of Sonepur. After 781 the establishment of the Dominion of India on August 15	 1947	 the appellant as the Ruler of the State of Sonepur executed an instrument of accession to the.	 Dominion restricted to three subjects Defence	 External Affairs and Communications. On December 15	 1947	 he executed a merger agreement whereby the territory of the State of Sonepur became merged with the territory of the Dominion of India. By virtue of the merger agreement	 the Government of India acquired full sovereign rights over the territory of the State	 but ownership of private properties belonging to the appellant and full enjoyment thereof were under the agreement guaranteed to him under article 3. In exercise of the powers conferred by the Extra Provincial Jurisdiction Act 47 of 1947	 the Government of India by notification dated March 23	 1948	 delegated to the Provincial Government of Orissa full powers to administer the merged States of Orissa including the State of Sonepur. The Government of the Province of Orissa applied to the merged States section 1 of the Act as from January 19	 1949	 and by notification dated April 1	 1949	 the remaining provisions of the Act. In the meantime	 by amendment	 two new sections	 section 290(A) and section 290(B) were incorporated in the Government of India Act	 1935. The Governor General of India was thereby given power to direct by order that a merged State shall be administered in all respects as if it formed part of the Governor 's Province specified in the order. The Governor General of India exercising authority under sections 290(A) and 290(B) issued on July 27	 1949	 an order providing that the merged Orissa States including the State of Sonepur shall be administered in all respects as if they formed part of the Province of Orissa with effect from August 1	 1949. On December 30	 1949	 the Governor of Orissa promulgated Ordinance No. IV of 1949 providing inter alia that the Agricultural Income tax Act	 1947	 be applied to the merged Orissa States. This Ordinance was later replaced by the Orissa Merged States (Laws) Act	 XVI of 1950. The appellant was then called upon by the Agricultural 782 Income tax Officer to furnish a return of his agricultural income. The appellant disputed his liability to pay the agricultural income tax and declined to furnish the return. The Agricultural Income tax Officer then proceeded to make enquiries about the income received from the lands held by the appellant and assessed him to pay tax for the years 1949 50 to 1953 54. He also imposed a penalty upon the appellant for failure to submit his returns for the years 1949 50 and 1950 51. Against the order assessing him to tax and directing him to pay penalty	 the appellant preferred appeals to the Assistant Collector of Agricultural Income tax	 Sambalpur. The appeals were dismissed by that officer. Revision applications to the Collector of Commercial Taxes	 Cuttack and to the Board of Revenue were unsuccessful. The appellant filed four petitions in the High Court of Orissa	 being petitions Nos. 17	 16	 19 and 137 of 1954 challenging the assessments made by the taxing authorities for the years 1949 50	 1950 51	 1951 52 and 1952 53 respectively	 and two more petitions being petitions Nos. 18 and 138 of 1954 against orders imposing penalty for the years 1949 50 and 1950 51 respectively. These six petitions and certain other petitions were heard by a Division Bench of the Orissa High Court. The High Court held that by the guarantee of full ownership	 use and enjoyment of the private properties under the merger agreement the Properties of the appellant were not rendered immune from liability to pay tax imposed by the Act and that in the absence of an express provision	 his income from lands was liable to pay agricultural income tax. The High Court also held that even though the appellant was the Ruler of a former Orissa State	 he was a " person " within the meaning of the Act and was liable to pay agricultural income tax. The learned Judges therefore dismissed the petitions challenging the liability of the appellant for the assessment years 1950 51	 1951 52 and 1952 53 to pay agricultural income tax	 and they cancelled the order of assessment in respect of the year 1949 50 and the orders imposing penalty in respect of years 1949 50 and 783 1950 51. Against the orders dismissing the applications for setting aside the assessments in respect of years 1950 51	 1951 52 and 1952 53	 these appeals have been preferred with certificate granted by the High Court under article 132 of the Constitution. The appellant was undoubtedly the Ruler of an Indian State before August 15. 1947	 but by reason of the merger agreement executed by him on December 15	 1947	 his sovereignty was extinguished. By article 1 of the terms of the merger agreement	 the appellant ceded to the Dominion of India full and exclusive authority	 jurisdiction and power for and in relation to the governance of the State and agreed to transfer the administration of the State on the appointed day and as from the said day	 the Dominion Government became competent to exercise the power	 authority and jurisdiction in relation to the governance of the State in such matters and through such agency as the Government thought fit. By article 3	 the appellant remained entitled to full ownership	 use and enjoyment of all private properties (but not of the State properties) belonging to him on the date of the merger. By article 5	 the Dominion Government gua ranteed the succession according to law and customs	 to the gadi of the State and to the personal rights	 privileges	 dignities and titles of the appellant. It was provided by article 4 that " the Raja	 the Rani	 the Rajmata	 the Yuvraja and the Yuvrani shall be entitled to all personal privileges enjoyed by them whether within or outside the territories of the State	 immediately before the 15th day of August	 1947 ". The appellant contends that as a Ruler of the State of Sonepur	 he was	 before merger of his State	 immune from liability to taxation in respect of his private property both within his territory and outside. He claims that he was so immune in respect of his property within his State as a Ruler and in respect of his property outside the State by the rules of International Law which	 he submits	 protect from taxation the properties of a Ruler of a State	 situate in a foreign State. The appellant says that by articles 4 and 5	 the Dominion Government guaranteed to him all 784 his personal rights	 privileges	 dignities and titles enjoyed within or without the territory immediately before the 15th August	 1947	 and that any attempt to tax his private property by the State of Orissa or by the Union Government violates that guarantee. The appellant submits that to give effect to this guarantee	 all legislation must be interpreted in the light of the merger agreement which he claims is incorporated in article 362 of the Constitution and he must be held exempt from liability to pay tax even though no express provision in that behalf has been made by the Legislature. In our view	 there is no force in the contentions raised by the appellant. The privileges guaranteed by articles 4 and 5 are personal privileges of the appellant as an ex Ruler and those privileges do not extend to his personal property. In dealing with a similar contention raised on the interpretation of article 4 of the merger agreement entered into by the Ruler of Khairagarh (which was in material terms identical with the terms of article 4 of the agreement executed by the appellant)	 section R. Das	 J.	 (as he then was)	 observed in Visweshwar Rao vs The State of Madhya Pradesh(1): " The guarantee or assurance to which due regard is to be had is limited to personal rights	 privileges and dignities of the Ruler qua a Ruler. It does not extend to personal property which is different from personal rights ". The Act imposes on the agricultural income of "every person " liability to pay agricultural income tax. By the proviso to section 3	 agricultural income of the Central Government	 State Government and of local authorities is exempt from tax	 but this exemption is not extended to any other body or person. It is true that in the definition of the expression " person " as originally enacted in section 2	 cl. (1)	 a Ruler of an Indian State was expressly included and by the Adaptation of Laws Order	 1950	 reference to Rulers of Indian States was deleted as from January 26	 1950. But by that amendment	 an intention to exclude the Rulers of Indian States from liability to pay (1) 	 1054. 785 agricultural income tax was	 in our judgment	 not evinced. Between the dates on which the Act wag enacted and the Adaptation of Laws Order	 1950. several political events of far reaching effect had taken place	 in consequence of which the appellant bad ceased to be a Ruler of an Indian State. On January 26	 1950	 the date on which the Adaptation of Laws Order	 1950	 became operative	 there were in	 existence no Indian States. The sovereign rights of the erstwhile Rulers of the Indian States were extinguished	 and their territories were merged in the	 Indian Union. The amendment in the definition of "person " in section 2	 cl. (i)	 of the Act was made not with) the object of excluding the Rulers of former Indian States from liability to pay tax: it was only made to; delete a clause which	 in view of political changes	 had no practical significance. Liability to pay tax is imposed by the Act and there is in the Act no express exemption in favour of the appellant. The claim of the appellant to exemption on the ground that he is not a " person " cannot therefore be sustained. Article 362 of the Constitution provides: "In the exercise of the power of Parliament or of the Legislature of a State to make laws or in the exercise of the executive power of the Union or of a State	 due regard shall be bad to the guarantee or assurance given tinder any such covenant or agreement as is referred to in article 291 with respect to the personal rights	 privileges and dignities of the Ruler of an Indian State ". Article 291 of the Constitution deals with the privy purse of the Rulers under any covenant or agreement entered into by the Ruler of any Indian State before the commencement of the Constitution payment whereof is free from tax as has been granted or assured by the Government of the Dominion of India. Article 362 recommends to the Parliament and the State Legislatures in making laws after the Constitution " to have due regard to the guarantee or assurance given under any covenant or agreement ". Even though article 362 is not restricted in its recommendation to agreements relating to the privy purse and 786 covers all agreements and covenants entered into by the Rulers of Indian States before the commencement of the Constitution whereby the personal rights	 privileges and dignities of the Ruler of an Indian State were guaranteed	 it does not import any legal obligation enforceable at the instance of the erstwhile Ruler of a former Indian State. If	 despite the recommendation that due regard shall be had to the guarantee or assurance given under the covenant or agreement	 the Parliament or the Legislature of a State makes laws inconsistent with the personal rights	 privileges and dignities of the Ruler of an Indian State	 the exercise of the legislative authority cannot	 relying upon the agreement or covenant	 be questioned in any court	 and that is so expressly provided by article 363 of the Constitution. The plea of the appellant that he was not seeking to enforce the terms of the merger agreement and that be was merely resisting the claim made by the authority appointed by the State of Orissa to levy a tax inconsistently with the terms of the merger agreement	 has no substance. In truth	 the appellant sought by his petitions under article 226 of the Constitution to enforce the terms of article 4 of the merger agreement. By his petitions	 the appellant contended that in enacting the Agricultural Income tax Act and in seeking to enforce it against him	 the State of Orissa acted contrary to the terms of the merger agreement and he asked the High Court to enforce the terms of the merger agreement. On the grounds therefore that liability to pay agricultural income tax in respect of his private property is imposed upon the appellant by section 3 of the Act	 and the immunity claimed by the appellant is not one of the personal rights or privileges within the meaning of the merger agreement and that the claim made by the appellant is not justiciable	 the objection raised by the appellant to liability to pay agricultural income tax assessed under the Act cannot be sustained. Two subsidiary contentions which were sought to be raised before us may be briefly referred to. It was urged that of the forty two villages of which the 787 appellant is held by the assessing authority to be the holder	 two were in the year 1945 transferred by him to the Yuvrani (the appellant 's son 's wife) and on that		 account	 the income of those villages was not liable to be taxed in his hands. It appears from the assessment order that this contention was raised before the Agricultural Income tax Officer and that officer rejected the contention relying upon section 14	 cl. (1)	 of the Act. It is unnecessary for the purpose of these appeals to decide whether the assessing officer was right in the view which he took. In the petitions filed by the appellant in the High Court	 this plea was not raised and no relief was claimed by him in respect of the income of the two villages. The question was never mooted before the High Court and the State of Orissa had no opportunity of meeting the claim now sought to be made by the appellant. On the ground that the question was never raised in the High Court	 we reject this contention. It was also urged that whereas the assessing officer has found that the appellant had lands in forty two villages	 in the inventory of properties submitted by the appellant to the Government	 only eighteen villages were set out and this inventory was accepted by the Government of India. Relying upon this premise	 the appellant contends that he is liable to pay tax in respect of his income from these eighteen villages and no more. But even this plea was never raised in the High Court and we cannot	 in dealing with these appeals	 enter upon an enquiry into a question which was never raised on which no evidence was led	 and on which no finding was given by the High Court. On the view taken by us	 appeals Nos. 307	 308 and 309 of 1958 fail and are dismissed with costs. There will be one hearing fee. Appeals dismissed.

On December 15	 1947	 the Ruler of the erstwhile State of Sonepur	 the appellant	 executed a merger agreement whereby the Government of India acquired full sovereign rights over the territory of the State	 but ownership and full enjoyment of private properties belonging to the appellant and the personal rights	 privileges	 dignities etc.	 enjoyed by him immediately before August 15	 1947	 were guaranteed to him under articles 4 and 5. On July 27	 1949	 the Governor General of India issued an order providing that the merged Orissa States including the State of Sonepur shall be administered in all respects as if they formed part of the Province of Orissa. The Orissa Agricultural Income tax Act	 1947	 had in the meantime been enacted by the Legislature of the Province of Orissa and by virtue of an Ordinance promulgated by the Governor of Orissa on December 30	 1949	 the Act became applicable to the merged Orissa States. Section 2(1) of the Act defined a " person " as inclusive of a Ruler of an Indian State	 but by the Adaptation of Laws Order	 195o	 reference to Rulers of Indian States was deleted as from January 26	 195o. The appellant contended that he was not liable to be assessed to tax on agricultural income under the provisions of the Act because (1) as a Ruler of the State of Sonepur	 he was	 before merger of his State	 immune from liability to taxation in respect of his private property and that his immunity from taxation was Guaranteed by articles 4 and 5 of the agreement of merger; and (2) that by virtue of the amendment of section 2	 cl. (1)	 of the Act	 he was not a "person" within the meaning of the Act and therefore he was not liable to pay agricultural income tax. Held: (i) that the amendment in the definition of "person" in section 2	 Cl. (i)	 of the Act was made not with the object of excluding the Rulers of former Indian States from liability to pay tax	 but only to delete a clause which in view of political changes which had taken place since the Act was enacted had no practical significance. The appellant could not claim exemption from taxation on the ground that he was not a " person "	 in the absence of an express exemption clause in the Act. 780 (2)that the privileges guaranteed by articles 4 and 5 of the agreement of merger were only personal privileges of the appellant as an ex Ruler and that these privileges did not extend to his private property. Vishweshwar Rao vs The State of Madhya Pradesh	 	 followed. (3)that the claim made by the appellant of immunity from taxation relying upon the agreement of merger was not justiciable.