MADAPPA Vs. DEPUTY COMMISSIONER MYSORE DISTRICT

JUDGEMENT

(1.) The revenue authorities are notorious for their wavered, arbitrary exercise of statutory powers, particularly, while acting under the provisions of Sections 127 to 136 of the Karnataka Land Revenue Act, 1964 [for short 'the Act'.

(2.) These provisions deal with the changes of entries rather change of names in the record of rights and other related records of the revenue department which is essentially to identify the person from whom the land revenue is to be collected which is a tax levied on agricultural land on the owner or possessor, occupant of the land and for such purpose an account in the name of the person is maintained by the revenue authorities and by assessing the quantum of revenue to be collected depending on the nature of the lands and at the rate of per acre etc...

(3.) Revenue entries get changed as and when ownership in the subject land changes as the revenue authorities should know who is current owner of the land from whom such tax can be collected.