KANDUKURI MAHALAKSHMAMMA GARU, PROPRIETRIX OF URLAM Vs. SECRETARY OF STATE FOR INDIA REPRESENTED BY THE COLLECTOR OF GANJAM

JUDGEMENT

(1.) The questions for decision in all these appeals except Appeal No. 41 of 1905, which is for costs only, relate to the right claimed by the Government to charge a water cess under Act VII of 1865 (Madras) on lands in the Urlam Zemindari and lukulam Agraharam in the Chicacole Taluk of the Ganjam District, irrigated from four channels, the Jalmuru, Polaki, Lukulam and Mobagam channels, all of which take off from the left bank of the river Vamsadhara.

(2.) The cess objected to by the Zemindar and Agraharamdars has been levied in some cases on irrigated second crop grown on land classed as dry or unirrigated land. The Zemindar and the Agraharamdars claim the right to irrigate free of cess all the land dry or wet which the channels will command, and as many crops as can be raised thereon.

(3.) The Government will be entitled under the Act of 1865 to charge water cess if the water with which the lands are irrigated is supplied from a river or channel belonging to, or a work constructed by, the Government, and if there is no engagement between the person using the water and the Government by which the irrigation is to be free of separate charge.