ORDER.— The petitioner owns lands in Singampatti Village, Bhavani Taluk, Coimbatore District and the lands are comprised in patta numbers 18, 30. 413 and 416. The land revenue payable for the lands comprised in the said patta numbers is Rs. 1.94, Rs. 2.93, Rs. 22.17 and Rs. 2.10 respectively and the water cess payable an them under the Madras Irrigation Cess Act, 1865 is Rs. 19.90, Rs. 32.10, Rs. 256.25 and Rs. 22.95 respectively.

2. By Government Order Ms. No. 1475, Rural Development and Local Administration, dated 1st August, 1970 the rate of levy of local cess surcharge under section 116 of the Tamil Nadu Pan-chayats Act, 1958 was made subject to a maximum of Rs. 1.50 on every rupee of land revenue. On the basis of the said Government Order the respondent had claimed a sum of Rs. 702.77 from the petitioner under the provisions of sections 115 and 116 of the said Act. The petitioner questions the validity of the said demand in the writ petition on the ground that the water cess collected under the Madras Irrigation Cess Act, 1865 will not come within the term “land revenue” used in sections 115 and 116 of the Tamil Nadu Act XXXV of 1958, that the Explanation to section 115 (1) whi

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