evidence: Kabaw Valley, a track of land, lies between Manipur sector of Indian's boundary and the western bank of the Chindwin River also known as Ningthi to the Manipuris. In other word, it lies between Kalewa and Tamu, down to the Chindwin River which forms the eastern boundary of Manipur. [Gangmumei Kabui: 1988, The Lost Territory of Manipur: Cession of Kabaw Valley, N. Sanajaoba (Ed.), Manipur Past and Present, New Delhi, p. 23; A.C. Benerjee: 1943, The Eastern Frontier of Britsih India, Calcutta, p. 261] [...] The valley is divided into three subdivisions of Samjok (Thandent), Khumbat (Khambat) and Kale. The Shan holds control over the valley. Gangmumei Kabui, a renowned historian of North East writes, in the 19th century, the valley was a subject of dispute between Manipur and Burma which is a large territory covering 3000 sq. miles, now forms a part of upper Chindwin District of Burma. [Gangmumei Kabui: 1988 The Lost Territory of Manipur: Cession of Kabaw Valley, N.Sanajaoba(Ed.), Manipur Past and Present, Vol.1, New Delhi, p.23]