GOPISETTI NARAYANASWAMI NAYUDU GARU, RECEIVER OF NIDADAVOLE AND MEDUR ESTATES Vs. PANNALA RAMANANDAM; PANNALA RAMANADAN

JUDGEMENT

(1.) The question is whether the plaintiff is entitled to interest on the principal amount claimed by and decreed to him.

(2.) Under Section 3, Clause 11(a), of the Estates Land Act, rent includes for the purpose of Section 61 (among other sections) money recoverable under any enactment for the time being in force as if it was rent." Under the 1st proviso to Section 73 of the Local Boards Act, a land- holder is entitled to recover from an intermediate land-holder the whole of the local cess paid in respect of the lands held by the intermediate land-holder (less certain deductions).

(3.) This is a suit to recover the amount of such a local cess and is brought by a landholder against an intermediate land-holder. Section 61 of the Estates Land Act says: An arrear shall bear simple interest at the rate of one half per centum per mensem from the date on which the arrear fell due," Section (JO says: An instalment of rent not paid on the day on which it falls due, becomes on the following day an arrear of rent.