M Nandakumar, also called Nuncomar (1705? - died 5 August 1775), was a collector of taxes, more so a diwan for various areas in what is now West Bengal. Nanda Kumar was born at Bhadrapur, which is now in Birbhum. He was India's first victim of hanging under British rule. He was appointed by the East India Company to be the collector of taxes for Burdwan, Nadia and Hoogly in 1764, following the removal of Warren Hastings from the post.
In 1773, when Warren Hastings was re-instated as governor-general of Bengal, Nandakumar brought accusations of peculation against him that were entertained by Sir Philip Francis and the other members of the Supreme Council of Bengal. However, Warren Hastings could overrule the Council's charges. Thereafter, in 1775 Warren Hastings brought charges of fraud against the Maharaja. The Maharaja was tried under Elijah Impey, India's first Chief Justice, and friend of Warren Hastings, was found guilty, and hanged in Kolkata on 5 August 1775.
Hastings, along with Sir Elijah Impey, the chief justice, were impeached by Parliament. They were accused by Burke (and later by Macaulay) of committing judicial murder; but Sir James Stephen, who examined the trial in detail, states that the indictment for forgery arose in the ordinary course, was not brought forward by Hastings, and that Impey conducted the trial with fairness and impartiality.
The title "Maharaja" was conferred on Nandakumar by Shah Alam II in 1764. He was appointed Collector of Burdwan, Nadia, and Hugli by the East India Company in 1764, in place of Warren Hastings. He learnt Vaishnavism from Radhamohana Thakura.