HARSKA TURST Vs. STATE

JUDGEMENT

(1.) Both these petitions question the validity of a levy of the basic tax under the land Tax Act, 1955. O.P. No. 66 of 1958 is on behalf of the Poovarani Devaswom to which the lands belong in jenm and O.P. No. 365 of 1957 is by the tenant of the Devaswom in respect of those lands. The lands were situated within the Poonjar Edavagai and the claim for nonliability stems from that situation.

(2.) The first Act relating to Edavagais which we need consider is the Travancore Edavagai Act, 1109. That Act was passed in order to provide for the settlement and better administration of certain Edavagais. One of the Edavagais covered by the Act was the Poonjar Edavagai.

(3.) The settlement of the lands with which we are concerned was effected in pursuance of the Act, and the completion of the settlement was notified under sub-s.(1) of S.6. Sub-s.(2) of S.6 of the Act provides: