ARITHOTTAH MOOPIL SWAMIYAR THIRUMUMPU Vs. STATE OF KERALA

JUDGEMENT

(1.) Though different persons have filed these two petitions, they raise legal issues that can be decided by a common judgment. The petitioner in O. P. 520/58 is the head of Trikkaikat Mutt, which has twelve appurtenant temples with lands in various amsoms in Cannanore, Kozhikode and Palghat Districts. The lands had been for a very long time under the management of persons appointed by the Madras Hindu Religious Endowments Board in pursuance of a scheme settled by it, which has been continued under the Madras Hindu Religious and Charitable Endowments Department. In June, 1957, the petitioner had obtained the possession of the properties etc. and on April 25, 1958, received notice of provisional assessment under the Madras Land Revenue Surcharge Act, 1954, hereafter referred to as the Act. That notice shows provisional assessment of the surcharge for fasli 1365 and invited objections against the assessment. On May 2, 1958, another notice of provisional assessment for the 1364 fasli year was received calling for similar objections. The complaint is that sufficient time was not given to file the objections having regard to the writ petitioner having become manager only in June, 1957, and final assessments were made, which were followed by demand notices for the surcharge levied for the aforesaid fasli years. Thereafter, the petitioner came to this court on August 12, 1958.

(2.) The karnavan and Manager of a Mana in Ernad Taluk, before it was divided in 1957, is the petitioner in O. P. 587/58, and complains against the assessments under the Act. The relevant facts in this writ petition are that the petitioner on April 22, 1958, received notices of provisional assessment for 1365 and 1366 fasli years, calling for objections within 15 days. The petitioner in 1 May, 1958, sent a statement containing objection though the period given in the notice was insufficient, and on August 22, 1958, detailed objections were filed through an advocate, but the final demand notices dated August 23, 1958, were received after considering the objections filed in May, 1958, alone and not later.

(3.) The aforesaid writ petitions challenge the assessments on the ground of the Act, under which the assessments had been made, having been earlier repealed. This was done by the Travancore - Cochin Land Tax Amendment Act, 1957, whose S.10 provides as follows: