1969 Supreme(SC) 19
SUPREME COURT OF INDIA
A.N.Grover : J.C.Shah : V.Ramaswami
B.Shankar Rao Badami
Versus
State Of Mysore
Case No. : 196 , 197 , 198-200 of 1965
Date of Decision : 1/23/69
Headnote:
Mysore (Personal and Miscellaneous) Inams Abolition, 1955 - Section l7(l)(i), (l)(v), 17 , 26, 4 , 5, 9, 2(2) , 2(l)(a) - Mysore Land Revenue Code, 1888 - Section 219 , 3(3) , 45, 48 & 54 , 106 , 111 , 112 , 114 - Inamdars - Determining Compensation - Challenging Constitutional Validity of Mysore Act - Whether water cesses and other levies recovered by Inamdars are land revenue - Whether applied to agricultural or other purposes, and wherever situate, is liable for payment of land revenue to government - Whether directly on land, or in form of a rate or cess upon means of irrigation in respect of which no rate is levied – Held, Assessment shall be strictly limited to assessment of ordinary land revenue, and shall not operate as a bar to levy of any cess which it shall be lawful for government to impose under provisions of any law for time being in force for purposes of local improvement, such as, construction, maintenance and improvement of schools, village and district roads, bridges, tanks, wells, accommodation for travellers, and like - These S. also do not support contention that ceases and other levies made by Inamdars are to be deemed part of land revenue, on other hand Section 114 implies that cesses which are leviable for purposes of local improvement are not to be deemed part of land revenue - Inorder that income should be taken into account, it must fall within terms of Section 17(l)(v) of Act and to fall within terms of Section 17(l)(v) it must be income arising from lands other than lands referred to in clause (iii) and lands in respect of which any person is entitled to be registered undersections 4, 5, 6, 7, 8, and 9 - Rent which is recovered from toddy shops is not income which arises from lands - It is income which arises by reason of agreements with toddy shop-keepers who are permitted by excise authorities to run shops and to operate in certain places - Shop rent from toddy shops is therefore not income falling within Section 17(l)(v) of Act - No serious argument was advanced in respect of compensation for tree-rent - No separate provision is made for compensation in respect of trees or rents received from trees - Right which Inamdars had in respect of trees was part of his right in land, and compensation in respect of land should be included in compensation for trees - Appeals dismissed.
J.C.SHAH, J.
(1) APPELLANTS in Appeal Nos. 196 & 197 of 1965 are Inamdars of Kappasoge and Debur villages in Nanjangud Taluk. Appellants in Appeal Nos. 198, 199 and 200 of 1965 are Inamdars of Gandnahalli, Chenga (Ghenganahalli) and Beeranahalli villages in Mysore District. The Mysore (Personal and Miscellaneous) Inams Abolition Act 1 of 1955 was brought into force with effect from 2/10/1955 and the Inams held by the appellants stood abolished. The appellants applied for determining compensation payable to them. In appeals against the orders made by Special Deputy Commissioner determining compensation, the High court of Mysore, confirmed the orders. With certificate granted by the High court these appeals are preferred .
(2) DURING the pendency of these appeals the appellants moved writ petition Nos. 188 & 189 of 1968 in this court challenging the constitutional validity of Mysore Act 1 of 1955. This court by order, dated 4/12/1968 dismissed the writ petitions. The question as to the vires of the Act which was sought to be raised in these appeals cannot, therefore, be agitated.
(3) THREE contentions survive for determination in these appeals-
(1) In assessing compensation under Section l7(l)(i) of the Act cesses and other levies made by the Inamdars from the tenants should have taken into account ;
(2) For loss of toddy shop rent compensation ought to have been awarded under Section 17(l)(v) to the Inamdars ; and
(3) Compensation for loss tree rent ought to have been granted. Section 17 of Mysore Act 1 of 1955 in so far as it is relevant states :
"(1) Save as otherwise provided in Section 26, the total compensation payable in respect of Inam shall be the aggregate of the sums specified below
"(I) a sum equal to twenty times the amount of land revenue payable in respect of land held by Kadim tenants and permanent tenants entitled to be registered under Section 4 and Section 5. respectively;
EXPLANATION, x x x
(II) x x x
(III) a sum calculated at the rates specified below in repect of lands referred to in clause (iii) of Ss. ( 1 ) of Section 7 or of Section 9-
(A) seventy-five rupees per acre within the municipal limits of the cities of Bangalore, Mysore and Davangere and within an area of one mile from such limits ;
(B) forty rupees per acre within the municipal limits of the towns of Kolar, Tunkur, Chitaldrug, Shimoga, Bhadravati, Chickmangalure, Hassan and Mandya and the limits of the Kolar Gold Fields Sanitary Board Area, and within an area of one mile from such limits ; and
(C) twenty rupees per acre in all other areas ;
(IV) x x x
(V) a sum equal to ten times the average net annual income derived by the Inamdar during a period of five years immediately preceding the date of vesting, from lands other than lands referred to in clause (iii) and lands in respect of which any person is entitled to be registered under S. 4,5,6,7,8 and 9 :
PROVIDED that x x x."
It is urged that the expression " land revenue" in Section 17(1) (i) includes water cesses and other levies recovered by the Inamdars, and in refusing to award compensation equivalent to twenty times those cesses and levies the Special Deputy Commissioner and the High court erred. It is enacted by Section 2(2) that-"Land revenue" for purposes of determining the premium payable by a permanent tenant and a quasi-permanent tenant under S. 5 and 6, and the compenastion payable to the inaindar under Section 17, means the amount payable as land revenuefor the land during the revenue year 1953-54. This is not a definition, because "land revenue" is defined in terms of land revenue payable during the revenue year 1953-54. In Section 2(l)(a) it is enacted that unless there is anything repugnant in the subject or context, all words and expressions defined in the Mysore Land Revenue Code shall have the same respective meanings as in that Code with the modifications made by the Act. But the Mysore Land Revenue Code al