A.S.ANAND, KULDIP SINGH
State Of T. N. – Appellant
Versus
G. N. Venkataswamy – Respondent
JUDGMENT
KULDIP SINGH, J. :- The Tamil Nadu Revenue Recovery Act, 1864 (the Act) was amended by the Tamil Nadu Revenue Recovery (Amendment) Act, 1972 and Section 52-A was inserted in the Act. The validity of Section 52-A of the Act was challenged before the Madras High Court by way of a batch of writ petitions on the ground that the Tamil Nadu Legislature has no legislative competence to enact the said section. A Division bench of the High Court by its judgment dated October 7, 1980 allowed the writ petitions and declared Section 52-A of the Act ultra vires the powers of the State Legislature. These appeals by the State of Tamil Nadu are against the judgment of the Madras High Court.
2. Section 52-A of the Act reads as under:-
"52-A. Recovery of sums due to the Tamil Nadu Agro-Industries Corporation and other Corporations, etc. - Without prejudice to any other mode or recovery which is being taken or may be taken, all loans granted and all advances made to any person -
(i) by the Tamil Nadu Agro-Industries Corporation Limited, Madras, or
(ii) by such other Corporation (the shares of which have been contributed, underwritten or guaranteed by the State Government) as may be notified in
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