DHARMAPURAM ADHEENAM DHARMAPURAM Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) IN view of the fact that these writ petitions involve common questions, they are taken up together for disposal. Dharmapuram Adheenam by its Adheenakarthar and Sri Athmanathaswami Devasthanam by its Hereditary Trustee/ Adheenakarthar are respectively the petitioners in these writ petitions. The registered holdings of these two Devasthanams, it is said, had been leased out to tenants. IN view of the enactment of various socio-ameliorating legislations, protecting the cultivating tenants in Tamilnadu, the petitioners were unable to realise the income due from the tenants, but nonetheless the burden of paying land revenue never ceased and they were required to pay live same at full rate, which, they say, is not justifiable in such circumstances. They would further contend that for the levy and collection of land revenue, there is no statutory provisions and in the absence of the same, the levy and collection of land revenue is not permissible on the face of Art.265 of the Constitution of INdia, which prescribes, "No tax shall be levied or collected except by authority of law." They would also contend that even otherwise, they would be entitled to either exemption or abatement of land revenue, depending upon the contingency of their inability to collect the entirety of the land revenue or portion thereof, in view of the various ameliorative legisations brought in by the Government, protecting cultivating tenants, inasmuch as the assessment to land revenue represents the share of the Government from income derived from cuiltivation of those lands. It is on this premise, actions had been resorted to by the petitioners under Art.226 of the Constitution of INdia, for issue of mandamus, directing the respondents to forbear from collecting land revenue or kist due in respect of the lands owned by the petitioners From Fasli 1393 so long as the collection of current rent and arrears of rent and eviction proceedings against the tenants are prevented by legislative action.

(2.) IT is not as if the questions as posed in these writ petitions did not crop up for consideration anterior in point of time and the plain fact is that such questions came to be canvassed before this Court on occasions more than one. In a recent decision of this Court in Dharmapuram Adheenam v. State of Tamil Nadu by its Secretary, Revenue Department, W.P.No.3789 of 1982 dated 17.1.1989, S.Ramalingam, J., considered these questions elaborately after noticing the relevant contentions. The rival contentions urged in paragraphs 3 and 4 of the said order, if penned down here, will have a penetrating effect in revealing the discussion entered thereunder, culminating in a finding on those questions, and they are as under:

(3.) LEARNED Judge, with regard to the question of exemption or abatement of land revenue, observed thus in paragraph 6: