Wadsworth, J.

1. These two appeals arise from the same judgment in a suit preferred by a zamindar to recover a sum of money alleged to have been illegally collected by the Government by way of land cess from the plaintiff. S.A. No. 161 is preferred by the Government with reference to the decree granted in respect of the cess calculated on fishery rentals. S.A. No. 177 is an appeal by the plaintiff against the dismissal of his suit so far as it relates to the cess calculated on income from quarries, grazing fees and sale of grass. The land cess in question is levied under Section 78 of the Madras Local Boards Act (XIV of 1920 as amended by Act XI of 1930), being calculated on the annual rental value of all occupied lands on whatever tenure held in the manner laid down in Section 79. With reference to zamindari lands such as those covered by the present suit, sub-Section 3 is applicable and the basis of the cess is (1) in case of lands occupied by a tenant, the annual rent payable to the landholder together with water rate; (2) in case of lands occupied by the owner himself, the rental value calculated according to the rates of rent paid by an occupancy ryot for similar land i