V SESHA SARMA Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) This is a petition, under Article 226 of the Constitution of India, for the issue of a writ of mandamus directing the State of Andhra Pradesh and the Collector of Kurnool (respondents 1 and 2 respectively) to forbear from enforcing the Andhra Inams (Assessment) Act, 1955.

(2.) The petitioner is the managing Trustee of a group of temples situated at Oravakallu in Kurnool District. These temples own about Acs. 247-00, classified as Inam and bearing an aggregate quit-rent of Rs. 197-4-0. After the enactment of the Andhra Inam (Assessment) Act. 1955 (hereinafter referred to as "the Act"), the assessment on the lands was revised and enhanced to Rs. 835-13-0 and a demand notice was issued to the Executive Officer of the temples to pay the said sum. The revised demand, according to the petitioner, represents a four-fold increase on the assessment previously levied and collected.

(3.) The petitioner impugns the validity of the Act on the following grounds: 1. The land revenue or assessment covered by item 45 of the State List is not a tax. 2. The levy of full assessment under the Act has the effect of interfering with the fundamental rights of the petitioner guaranteed under Articles 19 (1)(f) and 31(2) of the Constitution. 3. The levy of full assessment on Inam lands has the effect of resumption of the inams without providing for the payment of compensation.