RAMACHANDRA.IYER
C. V. Rajagopalachariar – Appellant
Versus
The State of Madras by Collector, Tanjore – Respondent
These Petitions are filed under Article 226 of the Constitution to call for the records relating to the orders of the District Collector of Tanjore in R.C. No. 26411/56 M-1 and R.C. No. 37193/56 M-4, and to quash orders passed thereon on 17th May, 1956 and 26th September, 1956, respectively.
The petitioner is a ryotwari pattadar owning about 250 acres of land in Edayur and Keepalerumazhai villages in Thiruthuraipoondi Taluk, Tanjore District. He also owns lands in South Arcot and Chingleput Districts. The total land revenue assessed on his lands is Rs. 1,691-9-6. This assessment was based on the ryotwari settlement effected in 1924. In 1954, the State Legislature passed the Madras Land Revenue Surcharge Act (XIX of 1954) enabling the Government to levy a surcharge on a landholder who was liable to pay a sum exceeding Rs. 500 as land revenue per year. That Act was followed by another Act XXX of 1955 which provided for the levy of an additional surcharge. The result is that in addition to the ordinary assessment of land revenue payable by a landholder there was an additional tax levied in respect of land held by a pattadar who paid more than Rs. 500 by way of land revenue. The
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