Judgment

KHANNA, J.:- The vires of Andhra Pradesh (Krishna and Godavari Delta Area) Drainage Cess Act, 1968 (Act No.11 of 1968), hereinafter referred to as the Act, has been challenged in civil appeal No.223 of 1970 as well as in writ petition No.251 of 1971. Civil appeal No.223 has been filed on a certificate granted by the Andhra Pradesh High Court against the judgment of that Court whereby petition under Article 226 of the Constitution of India presented on behalf of the eight appellants to assail the vires of the Act was dismissed at the stage of admission. Writ petition No.251 of 1971 has been filed by 434 petitioners. The respondents in the appeal are the State of Andhra Pradesh and the Collector of West Godavari District while those in the writ petition are the State of Andhra Pradesh and the Collector of Krishna District.

2. The appellants in the civil appeal belong to different Taluks of the West Godavari District and own extensive areas of land in that district. As such, they are liable to pay land revenue. Petitioners Nos. 1 to 38 in the writ petition are residents of Tenneru within the area of Vijayawada Taluk. They own about 500 acres of land in and around that village.