REGENT COMPUTRONICS PVT. LTD.

VEDARANYASWARASWAMI DEVASTANAM BY ITS HEREDITARY Appellant

V/S

STATE OF MADRAS Respondents

Referred Judgements :-

UNION COLLIERY CO. OF B.C. LTD. V. BRYDEN [REFERRED TO]
ATTORNEY GENERAL OF ONTARIO V. RECIPROCAL INSURERS [REFERRED TO]
SURYANARAYANA V. PATANNA [REFERRED TO]
MUTHU GOUNDAN V. PERUMAL IYAN [REFERRED TO]
ATTORNEY-GENERAL FOR ALBERTA V. ATTORNEY-GENERAL FOR CANADA [REFERRED TO]
INSURANCE ACT OF CANADA [REFERRED TO]
SECRETARY OF STATE V. SOBHANADRI APPARAO [REFERRED TO]
SUBRAHMANYAN CHETTIAR V. MUTHUSWAMI GOUNDAN [REFERRED TO]
PRAFULLA KUMAR MUKHERJEE V. BANK OF COMMERCE LTD.,KHULNA [REFERRED TO]
CHIEF COMMISSIONER OF INCOME-TAX V. ZAMLNDAR OF SINGAMPATTI [REFERRED TO]
CHIDAMBARA SIYAPRAKASA PANDARA SANNADHIGAL V. VEERAMA REDDI [REFERRED TO]
NAINAPILLAI MARAKAYAR V. RAMANATHAN CHETTIAR [REFERRED TO]
SECRETARY OF STATE V. SRINIVASACHARIAR [REFERRED TO]
DUNDOOBAI ANANDRAO V. VITHALRAO ANANDRAO [REFERRED TO]
GOPALAN V. STATE OF MADRAS [REFERRED TO]
LAKSHMANA V. VENKATESWARLU [REFERRED TO]
BANK OF COMMERCE LTD.,KHULNA V. AMULYA KRISHNA [REFERRED TO]
GANGADHARA RAMA RAO V. COMMISSIONER OF INCOME-TAX,MADRAS [REFERRED TO]
K C GAJAPATI NARAYAN DEO VS. STATE OF ORISSA [REFERRED TO]
BHAIREBENDRA NARAYAN BHUP SM BEDA BALA DEBI VS. STATE OF ASSAM:STATE OF ASSAM [REFERRED TO]
KUNNATHAT THATHUNNI MOOPIL NAIR VS. STATE OF KERALA [REFERRED TO]
MAHARANA SHRI JAYVANTSINGHJI RANMALSINGHJI VS. STATE OF GUJARAT IN AIL PETITIONS [REFERRED TO]
RAJA JAGANNATH BAKSH SINGH VS. STATE OF UTTAR PRADESH [REFERRED TO]
PERIANNAN VS. AIRABADEESWARAR SOUNDARANAYAGI AMMAN KOVIL OF [REFERRED TO]
C V RAJAGOPALACHARIAR VS. STATE OF MADRAS [REFERRED TO]

JUDGEMENT

(1.) THIS petition filed under Article 223 of the Constitution raises a question as to the validity of the Madras Inams Assessment Act, 1956 (Act 40 of 1956), (hereinafter referred to as the Act) with a view to quash Notification made thereunder.

(2.) THE petitioner, Sri Vedaranyaswaraswami Devasthanam is being maintained with the income from, and is we grantee of, several inams which are spread over in about 23 villages in the Tanjore district. One such inam is an extent of 46 acres 43 cents in the village of Pannal in Thithuraipoondi taluk. This is a minor inam where both the warams in the land are owned by the petitioner subject to an annual payment of Rs. 15-75 np. by way of jodi or cesses to the Government. The title deed issued in favour of the Manager of the devastanam confirms the inam for the support of the temple, "tax free to be held without interference so long as the conditions of the grant are duly fulfilled". The lands covered by the inam are in the possession of tenants, the rent paid by them being Rs 103-83 np. per year. Out of this sum the petitioner claims that Rs. 17-50 has to be spent away as expenditure for collection, the net income from the inam being thus Rs. 70-58.

(3.) THE Madras State legislature passed a law, the Madras Inams Assessment Act, 1956 for the stated purpose of levying full assessment on certain inam lands hi the state. It has received the assent of the President on 19-2-1957, but its operation has been made to take effect by Section 1 (2) thereof as and from the 1st day of july 1956. The Act authorises the Government to levy full assessment at the rate of the prevailing ryotwari assessment in the same village or in the nearest ryotwari village as the case may be, notwithstanding anything contained in the inam grant.

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SRI VEDARANYASWARASWAMI DEVASTANAM Vs. STATE OF MADRAS

Referred Judgements :-

JUDGEMENT

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