Ramachandra Ayyar, J. — This is a case withdrawn by this Court under Article 228 of the Constitution from the file of the District Munsif’s Court, Karur, where it was registered as O.S. No. 267 of 1956 as it involved a substantial question of law as to the interpretation of Article 265 of the Constitution the determination of which is necessary for the disposal of the suit.

The petitioner is a ryotwari pattadar of certain wet and dry lands covered by patta Nos. 96 and 623 in Krishnarayapuram village, Kulitalai taluk, Tiruchirapalli district. He filed O.S. No. 267 of 1956 in the Court of District Munsif, Karur, against the State of Madras represented by the Collector of Tiruchirapalli, the respondent herein, praying for the recovery of a sum of Rs. 24-12-0 collected from him as land revenue for fasli 1365, as such levy and collection of the tax was illegal and unconstitutional by reason of Article 265 of the Constitution of India which provides that no tax shall be levied except by authority of law. The petitioner claimed that the respondent had no statutory right to levy and collect assessment on ryotwari lands and as such the collection of land revenue was contrary to Article 265 o

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