(1.) THE petitioner who is the same in both these writ petitions challenges the assessments made by the revenue authorities for payment of surcharge under the provisions of the Madras Land Revenue(Surcharge)Act,1954,Madras Act XIX of 1954,for the three Fazlis,1364,1365 and 1366.
(2.) SO far as O.P.No.985 is concerned,there an attack is made regarding the final assessment made for Fazli 1364,namely the period 1 -7 -1954 to 30 -6 -1955 as determined by the revenue authorities by their final order dated 23 -6 -1959,Ext.P.8,and the consequential demand made under Ext.P.9 dated 29 -6 -1959.
(3.) BEFORE I take up the various grounds of attack levelled against these orders passed by the revenue authorities by Mr.Rama Shenoi,learned counsel for the petitioner,it is necessary to note one objection that has been taken on behalf of the State Government and specially regarding the considerable delay in the petitioner coming to this Court so far as O.P.No.985 of 1960 is concerned.As I mentioned earlier,the final order of assessment is Ext.P.8 dated 23 -6 -1959 and the notice of demand is issued on 29 -6 -1959.But Mr.Rama Shenoi,learned counsel for the petitioner,urged that there is no question of any delay because the petitioner filed an application on 2 -9 -1959 to the authorities to reconsider the previous order that has been passed under Ext.P.8 and that again was rejected on 8 -9 -1959 and in the meanwhile the proceedings for the subsequent years had commenced by the revenue authorities and therefore,ultimately when the various objections raised by his client in respect of the subsequent Fazlis were also overruled his client has come to this court challenging the orders passed for all the three Fazlis together.