Assessment of land tax uniformly for lands without distinction not justified.

1. These writ of certiorari petitions have been filed under Art.226 of the Constitution of India to quash the order of levy on the cultivable lands in the ayacuts of Parambikulam-Aliyar Project. The writ petitions W.P.Nos.4922 and 5317 of 1988 have been filed by the Agriculturists Welfare Associations through its Secretary A.Shanmugasundaram, and the other petition has been filed by an individual in respect of the assessment on his lands.

2. The petitioners, viz., the agriculturists, who are members of the welfare association, are having lands in the old ayacut of Pallivilangal, Ariyapuram, Karappatti, Periyanai and Vadakkalur canals. These five canals are distributors of the main river Aliyar and these five distributors feed the old ayacut consisting of about 6,400 acres. There are five small old dams constructed about 300 years ago in the Aliyar river, which facilitates to regulate the flow of water in the said distributors. Many of the old ayacutdars have been raising two crops and some, single crop in a year and a third dry crop, such as groundnut, also was raised with the Aliyar river water. During the Second Five Year Plan, the Government of Tamil Nadu devised the Parambikulam Aliyar Project system to harness the water for the purpose of power generation and agriculture. From Aliyar dam, water is fed into Aliyar river. On account this project, new ayacuts, to an extent of 34,988 acres were brought under dry irrigation. At the time of construction of Parambikulam project, the Government of Tamil Nadu had entered into a bilateral agreement with the Government of Kerala undertaking to supply 7.5 T.M.C. of water through Aliyar river on priority basis.

3. The petitioners have alleged in their affidavit expressing their grievances as follows: On account of Parambikulam Aliyar Project, Vettaikaranputhur Canal and Pollachi Canal were constructed and due to the increase in the new ayacut area, coconut cultivation was was extended, which required water throughout the year and added to that, wells were sunk with the approval of the Government to tap the seepage and percolation water to cultivate paddy and other crops, on account of which the regular quantity of water supplied to the old ayacutdars is diminished. Further as the water has been diverted to Kerala on priority basis, there is delay in the water supply to the old ayacutdars and they have to commence the agricultural operations belatedly, out of season. So, the paddy crop raised during June could be harvested only in October when the south west monsoon would become active on account of which, the harvest also was seriously hampered and the difficulty arose in storage of the harvested paddy, causing damage to. the agriculturists. About one fourth of the yield is lost in this manner. The second crop raised, immediately after the first harvest in November, which would be ripe in February of the following year, does not give optimum yield. Prior to Parambikulam Aliyar Project, there was uninterrupted regulated and abundant water flow in the Aliyar river and its five old distributors. The cultivation and harvest commenced in the ideal seasons. But, now after the construction of Aliyar dam, the agriculturists have been adversely affected because of the dearth of water on account of the increase in the ayacut area. Many of the ayacutdars have stopped to raise the dry crops such as groundnut, as third crop, for want of water facility. When the situation is like that, the Government has collected betterment levy of Rs. 100 per acre from the old ayacutdars also on the assumption that the old ayacutdars have benefitted by the construction ‘of the Aliyar dam. Further, the government has raised the land revenue to the old ayacutdars steeply without any reason, by levying flat rates. The old ayacuts consisted of lands classified as Class 1 and Class 2 but now, the Class 2 lands are also classified as Class 1 lands, without any reason, Now, all the lands are treated alike and