58 Abode of Codes' became the first ruler of Tehri Garhwal. He established the capital at Tehri which was subsequently shifted to Narendra- nagar. The rule of the Gurkhas was oppressive in the extreme- and very heavy taxes were imposed. The people of Kumaon- and Garhwal still remember the Gorkhali period as "Gor- khiyana.'* However, the Gurkhas as a race have been described by Fraser in his words "Veteran soldiers, with a fearlessness- of danger and much of the true and high spirit of a soldier—that- self-being of life at naught in comparison with the perfor- mance of duty, and that high sense of honour which forms his- most attractive ornament and raises his character to the highest. They are cheerful, patient of fatigue, industrious at any labour" to which they are put, very tractable and quiet, and from what has fallen under my own observation and knowledge, not cruel.'*" The British occupation of Uttarakhand The lightening campaign of the Gurkhas did not last long and' soon they were driven by the Britishers across the Kali river but: not without mere righting at stiff opponents with the British- occupation of Kumaon and Garhwal, the ancient dynastic rule- of the Panwars in the Garhwal and Chands in Kumaon ended. Under the terms of treaty of Sigauli, Kumaon was given the status of new regulated province, although it formed part of the north-western provinces of the company's dominion in India. The administration of Kumaon was handed over in the hands of Commissioner in the year 1839. Parakramo vijayete So runs the war song of Kumaon Regiment which was raised as- far back as 1780. The present regimental centre at Ranikhet was founded in 1917. Kumaon troops have fought on all the battle- fronts and have brought home numerous awards for valour and conspicuous gallantry. Kumaon Regiment has the rare distinction of producing two Chiefs of the Army Staff i.e. Gen. S.M, Srinagesh and Gen. K.S. Thimayya. The borderland In the upper region of Kumaon which consists of Millam,