(1.) The question raised by these 8 second appeals is whether the following Order issued by the Government of Madras on 3rd August, 1950, in purported exercise of the power vested in them under section 68 of the Madras Estates (Abolition and Conversion into Ryotwari) Act XXVI of 1948 is intra vires. It runs thus : "Order.-The Government have carefully examined the points raised by the Board of Revenue in its proceedings above. They are advised that the collection of arrears of ' moturpha ' in estates taken over by the Government under the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948, can be treated as a difficulty arising in carrying out the provisions of the Act and that it will not be illegal to issue an Older under section 68 of the Act empowering Managers of estates to collect arrears of ' moturpha ' accrued due to landlords and outstanding on the notified date. They also consider that the position will be the same in regard to other items of miscellaneous revenue as well. They accordingly pass the following order under section 68 of the Act.
(2.) Whereas under section 55(1) of the Madras Estates (Abolition and Conversion into Ryotwari) Act, 1948 (Madras Act XXVI of 1948) the Manager appointed under section 6 of the said Act is entitled to collect namly the rent which accrued due to the land-holder from any ryot before, and was outstanding on the notified date ; and whereas "moturpha" and other similar items of miscellaneous revenue will not be ' rent' for the purpose of the said section 55(1) and cannot therefore be collected by the said Manager ; And whereas the difficulty has consequently arisen in the matter of collection of arrears of "moturpha" and other similar items of miscellaneous revenue ; Now, therefore, in exercise of the powers conferred by secticn 68 of the said Act, His Excellency the Governor of Madras hereby directs that the said Manager shall collect the arrears of ' moturpha ' and other similar items of miscellaneous revenue which accrued due to landholder from any ryot or any other person before, and were outstanding on, the notified date as if they were arrears of land revenue and that the amounts so collected shall be paid to the landholder after deducting 10 per cent, thereof as collection charges.
(3.) The Board of Revenue is requested to instruct all Collectors concerned not to refund to the landholders the amounts already collected by the Managers as " moturpha " or other items of miscellaneous revenue or adjust them towards any of the payment due from. (By Order of His Excellency the Governor) ". Now it is to be noticed that section 55(1) of the Act expressly empowers the Government, after the notified date, to collect arrears of rent due to a landholder from any ryots and outstanding on that date and provides for payment of the" amount so collected, subject to certain deduction, to the land-holder. There is no such provision, however, in regard to arrears in respect of other kinds of dues such as jodi, kattubadi, "moturpha" and other miscellaneous revenue derived from other sources in the estate. When the absence of any such provision was brought to the notice of the Government they were advised that they could deal with the situation as if a difficulty arose in the working out of the Act and they therefore purported to meet it by issuing the abovementioned Government Order.