SRI VANAMAMALAI MUTT, REPRESENTED BY ITS HEAD HIS HOLINESS THE JEER Vs. THE PANCHAYAT RAJAKKALAMANGALAM, REPRESENTED BY ITS PRESIDENT, RAJAKHALAMANGALAM AND ORS.

JUDGEMENT

(1.) ON the ground of excessive delegation, Section 119(3) of the Tamil Nadu Panchayat Act is attacked. There are two taxes designated as Agricultural Development Tax and Village Development Tax, with which we are concerned. Both the taxes have been raised for the specific purpose of laying roads in the village. Section 119 authorises a village Panchayat to levy such taxes. Sub -section (3) says that, subject to such restrictions and conditions, if any, as the case may be, the Panchayat may levy a tax on agricultural land for a specific purpose. This power is, of course, subject to rules to be made and with the sanction of the Inspector. While granting such sanction, the Inspector may also prescribe restrictions and conditions. By reason of the rule -making power, rules have been made by G.O. Ms. No. 184, L.A. dated 1st January, 1962. Rule 1 (b) mentions the specific purposes for which the taxes can be levied. One of them is the construction of a road or bridge or culvert in the village.

(2.) THE two points urged for the appellant are:

(3.) THE appeals are dismissed with costs. Counsel's fee Rs. 100 in each case.