(1.) The District Judge has now returned a finding that there has been an increase in the supply of water to the Moolachikulam tank in consequence of improvements carried out by Government.
(2.) It is conceded that on this finding Government is entitled under Madras Act VII of 1865 (amended by Act V of 1900) to impose the water cess levied in this case.
(3.) The only other question is whether it is the zemindar (the second defendant) or the tenant (plaintiff) that is bound to pay it.