RAJASHEKAR Vs. STATE OF MYSORE

JUDGEMENT

(1.) COMMON questions of law arise for decision in these petitions. Hence, they may be conveniently dealt with in one Order.

(2.) IN these petitions, the validity of special assessments made under R. 71 of the Hyderabad Land Revenue Rules (to be hereinafter referred to as 'Rules') framed under S. 172 of the Hyderabad Land Revenue Act (to be hereinafter referred to as the 'Act') is called into question.

(3.) THE above Rule was amended as per the Mysore Government Notification No. RD 36 LBA 57, dated 4 -7 -1958. The amended Rule reads as follows : "71(1). Mode of assessment in the event of diversion of agricultural lands to non -agricultural purposes, the special assessment shall be levied as follows : (a) in the case of land situated in any village the population of which does not exceed 5,000 the rate of special assessment leviable shall be not less than the agricultural assessment leviable on such land and not more than Rs. 40 per acre. (b) in the case of land situated in any village or town other than a town coming under sub -rule (c) of this rule, the population of which exceeds 5,000 the rate of special assessment leviable shall be not less than Rs. 40 per acre and not more than Rs. 80 per acre. (c) in the case of land situated within tin area comprising the Municipality limits of the town of Raichur, Gulbarga and Bidar the rate of special assessment leviable shall be not less than Rs. 150 per acre and not more than Rs. 250 per acre. 2. Special Assessment will be levied at uniform rates for the entire extent converted for non -agricultural purposes irrespective of the extent actually build upon. 3. Where unalienated land assessed or held for purposes of agriculture is subsequently used without permission for any other purpose, the rate of special assessment leviable shall be one and one fourth of the rates specified under sub -rule (1)."