STATE OF ANDHRA PRADESH Vs. MAMIDI APPADU

JUDGEMENT

(1.) The short question that arises for consideration in this second appeal is whether crops raised by a tenant of a religious institution on the lands belonging to the said institution, can be attached and sold for recovery of arrears of contribution amount and audit fees payable by the said religious institutiom under the provisions of the Andhra Pradesh Charitable and Kin'lu Religious Institutions and Endowments Act, 1066 (Act No. 17 of 1966), hereinafter called the Act.

(2.) As the question raised is within a narrow compass, only the facts relevant for the purpose of deciding the aforesaid question have to be noticed. The plaintiffs and one Reddi Bangarayya, were the tenants of the plaint Scheduled lands belonging tothe third defendant the Deity Tripurantaka Swamivaru. The Deity is represented by the Trustee the second defendant. The first defendant is the Slate of Andhra Pradesh, and the defendants 4 and 5 are the Tahsildar and the Village Munsif.

(3.) Under the provisions of Section 59 of the Act every charitable or religious institution with an annual income of not less than Rs. 1000/- shall be liable to pay to the Government contribution not exceeding 5%