VASUDEVAN BATTATHIRIPAD Vs. DISTRICT COLLECTOR TRICHUR

JUDGEMENT

(1.) The petitioner is a jenmi whose lands have been demised on kanom and verumpattam. The question involved in this petition is whether he is liable for the tax due to the Government in respect of the areas comprised in such holdings.

(2.) The Travancore - Cochin Land Tax Act, 1955, is the enactment under which land tax is now collected. It came into force on 1.4.1956. S.4 and 5 of the Act read as follows:

(3.) Under the Kanom Tenancy Act, 1955, which came into force on 1.3.1956, jenmi means a person immediately under whom a kanam tenant holds and jenmikaram in respect of a holding or any land comprised in a holding means the amount payable in respect of that holding or land under the provisions of the Act by the kanam tenant to the jenmi every year in lieu of all claims of the jenmi in respect of the holding, or land and shall be the sum total of the michavaram and the fractional fee. S.3(1) of the Act provides that: