SIRASANAMBETI SIDDAREDDI Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The petitioners seek a writ of mandamus restraining the respondents from levying or collecting any additional wet assessment at any time, and to direct the respondents to dispose of the representations made by the petitioners on 16th June, 1975 and pass such other orders as may be deemed fit. It is immediately seen that the relief is couched in very wide and general terms. But the point that is actually argued before us is in a very narrow compass.

(2.) The petitioners are ryots of Sirasanambedu village in Sri Kalahasti Taluk, Chittoor District. They own and cultivate wet lands under Sirasanambedu tank. The petitioners say that it is a rain-fed tank. Earlier it was included in the Swarnamukhi Project but subsequently it was deleted from that area. So the only source of irrigation is the rain-fed Sirasanambedu tank. It does not supply water for more than two or three months in a year. Therefore, it is not a Government source of irrigation within the meaning of section 2 (c) so that additional land revenue could be imposed.

(3.) Another contention raised is that before levy of additional land revenue under section 3 of the Andhra Pradesh Land Revenue (Additional Wct Assessment) Act, 1975 is made a notification under section 9 not only in the State Gazttce but also in the District Gazette is compulsory. For Fasli 1384, which commenced from 1st July, 1974 and ended with 30th June, 1975, the demand is made for additional land revenue also. But the notification under section 9 was published in the State Gazette as late as on 6th August, 1975, and in the District Gazette on 18th February, 1976, i.e., long after the completion of Fasli 1384. Since publication under section 9 is a condition precedent for imposing additional levy under section 3, no additional land revenue can be levied and collected from the petitioners in respect of Fasli 1384.