Lands used for building or other non-agricultural purposes are liable to assessment under the Bombay Land Revenue Code, 1879, and are liable to non-agricultural assessment.

Headnote:
LAND REVENUE - Assessment - Inam lands - Liability to assessment - Bombay Personal Inams Abolition Act, 1952 (Bom. Act No. XXIX of 1952), Ss. 4, 5, 7 - Bombay Land Revenue Code, 1879 (Bom. Act No. V of 1879), Ss. 45, 48, 65, 66, 67, 68, 80-B - Lands used for building or other non-agricultural purposes - Whether liable to assessment - Whether liable to non-agricultural assessment.
Fact of the Case:

The petitioner, an inamdar, owned land that was included in the limits of Surat City. The land was assessed to agricultural assessment under the Bombay Land Revenue Code, 1879. In 1952, the Bombay Personal Inams Abolition Act, 1952 was passed, which abolished all personal inams and subjected inam lands to land revenue. The Collector of Surat issued an order holding that the petitioner's land was liable to non-agricultural assessment from the date of coming into force of the Act. The petitioner challenged the order before the Bombay Revenue Tribunal, which upheld the Collector's decision. The petitioner then filed a petition in the High Court of Bombay.
Finding of the Court:

The High Court held that the petitioner's land was liable to assessment under the Bombay Land Revenue Code, 1879, and that it was rightly held to be liable to non-agricultural assessment. The Court held that Section 5 of the Bombay Personal Inams Abolition Act, 1952, subjected all inam lands to land revenue, and that Section 7 of the Act did not exclude uncultivated lands used for building or other non-agricultural purposes from the scope of Section 5. The Court also held that Section 48 of the Bombay Land Revenue Code, 1879, provided for the assessment of land according to its use, and that land used for non-agricultural purposes was liable to non-agricultural assessment.
Issues: 1. Whether the petitioner's land was liable to assessment under the Bombay Land Revenue Code, 1879? 2. Whether the petitioner's land was liable to non-agricultural assessment?
Ratio Decidendi: 1. Section 5 of the Bombay Personal Inams Abolition Act, 1952, subjected all inam lands to land revenue. 2. Section 7 of the Bombay Personal Inams Abolition Act, 1952, did not exclude uncultivated lands used for building or other non-agricultural purposes from the scope of Section 5. 3. Section 48 of the Bombay Land Revenue Code, 1879, provided for the assessment of land according to its use, and that land used for non-agricultural purposes was liable to non-agricultural assessment.
Final Decision: The petition was dismissed with costs.

Judgment -

1. This is a petition which raises the question of the assessability to land revenue of certain lands which belonged to the petitioner who was an inamdar. Part of his inam lands consisted of survey No. 6 measuring 4 acres 8 gunthas in the village of Athwar, Taluka Choraisi. The village was included in the limits of Surat City, and in the City survey carried on in 1924-25 the said land came to bear City Survey No. 60 Ward No. 13 of the City of Surat. Inam of the said land was- recognised under the Bombay Summary, Settlement Act, 1863, and on the 21st of April. 1879 a Sanad was issued by the Secretary of State-in-Council under the signature of; the Col lector of Surat in which it is stated that the said land is the private property of the Inamdar. In the Register of Alienated Villages and Lands maintained under Section 53 of the Bombay Land Re-venue Code, the land has been described as permanent (enfranchised private property) subject to payment of Rs. 7/- as Salami and Bs. 6737-as emit rent, full assessment for the use of the land being Rs. 56/8/-. Now, it appears that in November, 1952 the City Survey Officer of Surat wanted to levy non-agricultural assessment on this land under Section 134 of the Bombay Land Revenue Code, as admittedly there had been erected on this land a costly bungalow which, according to the petitioner, had cost over a lakh to rupees. The petitioner carried on correspondence in connection with the proposed levy of non-agricultural assessment, and as a result of this or respondence an intimation was sent to him on the 22nd of September 1954 by the Collector to Surat that the property was not liable to assessment under Section 134; but the Collector proceeded to add: "......also note that your said survey No. property being Inam land and getting abolished under Bombay Personal Inam Abolition Act, you will be liable to pay non-agricultural assessment from 1-8-55" in the inverval, the Bombay Personal inams Abolition Act, 1952, had been passed and the appointed date under the said Act was the 1st of August 1955, which is the date mentioned by the Collector of Surat. The peti- tioner thereupon made an application to the Collector of Surat dated the 27th of June 1955 praying that the Collector should be pleased to Issue Orders that no non-agricultural assessment should be levied on this property. On this petition the Collector made an order on the 28th of July 1955 holding that the land was liable to assessment and ordered that the property should be assessed as non-agricultural under Section 52 of the Land Revenue Code read with Land Revenue Rule 80-B from the date of coming into force of the Bombay Personal Inams Abolition Act, 1952. Against this decision of the Collector the petitioner appealed to the Bombay Revenue Tribunal, and the Tribunal upheld the decision of the Collector; and hence this petition.

2. Now, the main argument advanced by Mr. Padhye on this petition is that, on a true construction of the provisions of the Bombay Personal inams Abolition Act, 1052, the land used for building or other non-agricultural purpose does not become liable to assessment at all after the abolition of the inams; and, secondly, that if it is liable to assessment at all, it is not liable in any event, to non-agricultural assessment. It 13 necessary, therefore, to consider the relevant provisions of the Bombay Personal Inams Abolition Act. 1952. But before doing so. I may mention that the constitutionality of the Act was challenged on this petition; hut since a Division Bench of this Court has already held that the Act, is valid, it is unnecessary for us to consider the Question of constitutionality of the Act, and we have not allowed Mr. Padhye to reargue it before us.

3. Turning now to the relevant provisions of the Act, Section 4 enacts, in so far as it is relevant, as follows:

"......with effect from and on the appointed date.-

(i) all personal inams shall be deemed to have been extinguished,

(ii) save as e

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