1954 (7) TMI 23 - HC - Indian Laws

Summary

Issues Involved:
1. Right of the landlord to recover local fund cess from tenants.
2. Legal provisions applicable to the recovery of local fund cess.
3. Interpretation of Section 11 of the Tenancy Act.
4. Procedural requirements for the Collector to render assistance.
5. Liability of tenants to pay local fund cess.

Detailed Analysis:

1. Right of the landlord to recover local fund cess from tenants:
The petitioner, a talukdar, sought assistance from the Collector of Ahmedabad to recover local fund cess from his tenants as per the Bombay Land Revenue Code. The tenants refused to pay the cess, claiming they were instructed by state officials that they were not liable. The Collector denied assistance, stating that Section 86 of the Land Revenue Code only allowed for the recovery of land revenue or rent, not cess.

2. Legal provisions applicable to the recovery of local fund cess:
Section 93 of the Local Boards Act empowers the State Government to levy a cess. Section 90 states that the cess shall be levied in the same manner as land revenue. Section 98 makes provisions of the Land Revenue Code applicable to the recovery of cess from tenants. Section 85 of the Land Revenue Code entitles superior holders to assistance for the recovery of rent or land revenue. Section 87 outlines the procedure for such applications.

3. Interpretation of Section 11 of the Tenancy Act:
Section 11 of the Tenancy Act prohibits landlords from levying any cess, rate, or tax from tenants, other than rent lawfully due. The court examined the scheme of the Tenancy Act, which aims to protect tenants from paying anything beyond the agreed rent. The term "levy" was interpreted to mean the imposition of a cess by the landlord, not the recovery of a cess imposed by the government.

4. Procedural requirements for the Collector to render assistance:
The Collector must conduct a summary inquiry under Section 87 of the Land Revenue Code and determine if the amount claimed is lawfully due. The Collector has discretion to refuse assistance if the issue is of a complicated nature. The court noted that the Collector did not exercise this discretion but denied assistance based on a misunderstanding of the law.

5. Liability of tenants to pay local fund cess:
The court emphasized that the liability of tenants to pay the cess must be established before mandamus can be issued against the Collector. The tenants were served notices and did not appear to contest their liability. The court concluded that the landlord is entitled to recover the cess as part of the rent, which is lawful under the Tenancy Act.

Conclusion:
The court directed the Collector to dispose of the petitioner's application for assistance in light of the judgment, according to the law, and bearing in mind the provisions of Section 87 of the Land Revenue Code. The State was ordered to pay the costs of the petition.