Judgement

Appeal (No. 34 of 1931) by special leave from a decree of the High Court (April 19, 1927) reversing a decree of the Subordinate Judge of Rajahmundry (February 24, 1924), which affirmed a decree of the District Munsif.

The respondents were the legal representatives of the deceased plaintiff who, as pujari of a temple, owned about twelve acres of land within the zamindari of Guttenadivi under a darmilla inam, i.e., an inam granted by the zamindar after the permanent settlement of the estate. The land was bounded by a tidal channel, known as Chilapa kalva, which connected with one of the branches by which the river Godavari reaches the sea ; upon the other side of the Chilapa kalva was a Government village.

In fasli 1327 ( 1917-18) the plaintiff took water from the Chilapa kalva for irrigating the inam land, and the Government thereupon imposed upon him a water-cess of Rs. 8-5-8 under the Madras Irrigation Cess Act (Mad. Act VII. of 1865, as amended by Mad. Acts V. of 1900, II. of 1913, and VIII. of 1914). The relevant provisions of the Act appear from the judgment of the Judicial Committee.

The plaintiff, having paid the cess under protest, filed the present suit, alleging