KUMARA SRI RAMULU PANTULU Vs. THE PROVINCE OF MADRAS REPRESENTED BY THE DISTRICT COLLECTOR OF CHITTOOR

JUDGEMENT

(1.) THE appeal arises out of a suit against the Government for the recovery of land -cess said to have been over -collected from the plaintiff during the years 1940 to 1943.

(2.) THE plaintiff originally agreed to buy some forest lands at Karakambadi village for a sum of Rs. 91,000, Rs. 20,000 thereof to be paid in advance (Exhibit P -4 dated 26th June, 1938). On the same day was executed a lease, Exhibit P -5, whereby the plaintiff took the forest lands with the right to cut timber pending payment of the balance of the purchase price under Exhibit P -4. By 1st November, 1940, he had paid the balance and he obtained a sale deed executed in his favour becoming thereby the proprietor of the lands in question in every sense of the word. His name was not, however, registered in the Government accounts until 25th February, 1942 and by that time he had granted to third parties rights to cut and carry away the timber from the forest, covered by Exhibit P -3, dated 2nd March, 1942.

(3.) MR . Satyanarayan who appears for the appellant contends that these sections do not apply in the particular circumstances of the case. He says that Exhibit P -3 is not a lease but a licence to cut timber and sell as firewood and that the amount paid by the persons entitled to cut firewood is not rent within the meaning of the Act.