STATE OF BOMBAY Vs. MATHURADAS BULAKIDAS MOHOTA

JUDGEMENT

(1.) FOUR points were urged on behalf of the petitioner before me. The first point was that the land has not been diverted by him to non -agricultural purposes, and in support of this contention he placed reliance upon the definitions of 'agriculture' and 'improvements' contained in the C.P. Tenancy Act, 1920. According to him, though this Act was passed subsequent to the Land Revenue Act, the definitions given therein should guide the Court in interpreting the provisions of the Land Revenue Act. The second point taken was that the rules under which the provision has been made do not apply to the field in question inasmuch as it was not Malik Makbuza land at the time of the last settlement. The third point was that Rule 3 of the rules framed under Section 106(5) of the C.P. Land Revenue Act with Section 104 -A is ultra vires to the extent to which it conflicts with the provisions of Section 104 -A. Finally it was said that there was no legal basis for assessing the land at 2 annas per square foot.

(2.) IT is not necessary for me to deal with all these contentions except the second. Sub -rule (2) of Rule 1 is in the following terms: They shall apply in respect of the revision of assessment undertaken during the currency of settlement in respect of Malik -makbuza lands assessed at settlement as agricultural lands and diverted to a non -agricultural purpose during its currency. It seems to me clear that the intention was to apply those rules for assessment of lands which were held in Malik -Makbuza rights at the previous settlement and were assessed as agricultural lands. The contention of Shri Adhikari is that these rules applied to all lands which are at this date Malik -Makbuza lands provided they were assessed at the last settlement as agricultural lands. To my mind, that construction is not warranted by the language used. In the circumstances, I hold that the assessment made was without jurisdiction and quash it.

(3.) THE State of Bombay appealed under the Letters Patent. Datar, J.