(1.) This is an appeal against the judgment of Ansari, J. dismissing W.P. No.66 of 1957 filed by the appellant for quashing the order of the Dy. Tahsildar confirming that of the Revenue Inspector levying a surcharge on the peshkush payable by the appellant.
(2.) The appellant is the proprietor of Nagur estate now situated in the East Godavari District. It was formerly in the Chanda District of the then, central Provinces but subsequently transferred to the Madras Presidency from 1st July 1909, now forms part of the State of Andhra Pradesh. By virtue of the Central Regulation 1 of 1909, the Madras Estates Land Act, 1908 was made applicable to the appellant's estate and it is now taken over by the Government under the provisions of the Madras Estates (Abolition and Conversion into Ryotwari) Act, (XXVI of 1948). It is the case of the appellant that as a proprietor he used to collect the land revenue on behalf of the Government from the ryots and pay to the Government after keeping a part of the revenue, the payment payable to the Government being known as peishkush which was fixed and settled by agreement with the Government.
(3.) While so, pursuant to the power conferred by Andhra Land Revenue (Surcharge) Act, 1956 (II of 1955), the Revenue Inspector, by his order dated 4th April 1957, called upon the appellant to pay a surcharge of Rs. 3,535-3-0 on the Peishkush of Rs. 7,071-9-0 payable by him to the Government.