Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1969 (10) TMI 71

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rent) Act XXX of 1947, (hereafter called the Reduction of Rent Act). The trial Court decreed the suit in part- but the High Court to which both parties preferred appeals held that the Civil Courts had no jurisdiction to entertain the suit. It is this short question which requires determination in these appeals. It is unnecessary to state at length the past history of the landed estate in question. The necessary relevant facts in brief may only be mentioned. Shree Raja Kandrrgula Srinivasa Jagannadha Rao Panthulu Bahadur was the Inamdar of village Kalipatnam in Narsapuram Taluk in the West Godavari District. On November 2, 1948, the Government issued a notification (Ex. A-13) under s. 3(2) of the Reduction of Rent Act reducing the rates of rent payable in respect of delta dry ryoti lands in Kalipatnam village. The Inam Settlement Officer, Vijayawadha, then took proceedings to determine whether Kalipatnam was an, inam estate as defined in s. 2 (7) of the Madras Estates (Abolition and Conversion into Ryotwari) Act XXVI of 1948. After inquiry he made the order dated May 31, 1950 (Ex. A-1) holding that the suit village was an inam estate. Feeling aggrieved by these two orders the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fficer for any estate or estates for the purpose of recommending fair and equitable rates of rent for the ryoti land in such estate or estates.. (b) The Special Officer so appointed shall recommend fair and equitable rates of rent for all lands in such estate or estates which became ryoti lands after the commencement the Act. (2) The Special Officer shall first determine in respect of each village (hereinafter in this section referred to as Principal village ) in an estate :- (a) the average rate of cash rent per acre prevailing at the commencement of this Act for each class of ryoti land which was in existence in the principal village at such commencement, such as wet, dry and garden; Provided that where no cash rents are prevalent in the principal village in respect of any class of land the Special Officer shalt determine the average rate of cash rent per acre prevailing at such commencement for such class of land in the nearest village in the estate in which cash rents are prevalent for such class of land and in which conditions are generally similar to those obtaining in the principal village, or where there is no such village in the estate, in the nearest village .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l village have not been fixed under sub-section (2) of section 3, or where there are no similar ryoti lands in the principal village, the rates of rent so determined shall be the same as those fixed under sub-section (2) of section 3 for similar ryoti lands in the nearest village in the estate, or, if there is no such village, in the nearest village in the nearest estate in which conditions are generally similar to those obtaining in the principal village. (4) Where the conditions in a group of two or more village,, in an estate are generally similar the Special Officer may perform the functions under subsections 2, 3 and 3-A in respect of such group of villages as a whole, instead of separately in respect of each village in the group. Section 3 so far as relevant for our purpose may now be reproduced. Power of State Government to reduce rates of rent after considering Special Officer s recommendations. 3(1) After completing his work in any estate, the Special Officer shall submit his recommendations to the State Government through the Board of Revenue specifying in case of ryoti lands which were in existence at the commencement of this Act, (i) the extent, if any, t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed counsel submitted that the exclusion of jurisdiction of the Civil Courts cannot be extended to orders which were not made in, strict compliance with the provisions of s. 3 (2) because unless so made they cannot be considered to be hit by s. 8 (1). According to the respondent s learned counsel, on the other hand, Ex. A-13 was made, pursuant to the power conferred by s. 3(2) and is therefore covered by s. 8(1). He further submitted that there being a complete machinery provided by the statute itself for challenging the orders made in proceedings taken thereunder, the Civil Courts are precluded from considering the correctness of those orders. According to him ss. 3A and 3B provide for rectification of errors committed by the Special Officer and that looking at the statutory scheme it must be held that an order purporting to be made under s. 3 (2) of the Reduction of Rent Act is immune from challenge in the Civil Courts. The general principle on which the jurisdiction of Civil Courts can successfully be excluded in respect of decisions by special Tribunals is well settled. The difficulty usually arises in its application to, given cases. As observed by the Privy Council in Sec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a provision is already declared unconstitutional or the unconstitutionality of any provision is to be challenged, a suit is open. A writ of certiorari may include a direction for refund if the claim is clearly within the time prescribed by the Limitation Act but it is not a compulsory remedy to replace a suit. (5) Where the particular Act contains no machinery for refund of tax collected in excess of constitutional limits or illegally collected a suit lies. (6) Questions of the correctness of the assessment apart from its constitutionality are for the decision of the authorities and a civil suit does not lie if the orders of the authorities are declared to be final or there is an express prohibition in the particular Act. In either case the scheme of the particular Act must be examined because it is relevant enquiry. (7) An exclusion of the Jurisdiction of the Civil Court is not readily to be inferred unless the conditions above set down apply. According to the appellant s counsel the first proposition covers the present case. He submitted that there is no statutory definition to which one can turn for the purpose of determining wet, dry and garden lands as contemplat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... law. The respondent s counsel was unable to support this observation of the High Court. Reverting to Ex. B-24 Kalipatnam village was compared with Losaragutlapadu, an adjacent village. In regard to that village also it is mentioned that there is an extensive wet cultivation in delta dry land under project channels as in Kalipatnam. Shri J. Sambamurthy, to whose inspection note dated July 1, 1948 reference is made in Ex. B-24 appeared as D.W. 5 and the counsel took us through his statement. In cross-examination he deposed as follows : I cannot say whether there are 4,000 acres of land which are double crop land. There are some lands in which double crops are grown. I cannot say their extent. There are small extents of garden lands. There are single crop lands under extension channel. AR these lands are treated as dry lands rents reduced. The Kalipatnam is at the tail end of the delta. The Losaragutlapadu is in Bhimavaram taluk. Yanamadula Drain intervenes Kalipatnam and Losaragutlapadu. Gollavanithippa lands have come under cultivation previously. It is part of Losaragutlapadu. I cannot say whether there are 11,000 acres of land uncultivated in Losaragutlapadu. Probably it is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o villages was similar in this respect.Stress was also led on the submission that description in the settlement register could not be considered to be conclusive and that proper factual inquiry was necessary because the termination affects the appellant s proprietary rights.The submission appears to us to possess merit.The Special Officer had an obligation under s.2 of the Reduction of Rent Act to determine in respect of Kalipatnam village the average rate of cash rent per acre for each class of ryoti land in existence at the time of the commencement of the Act, such as, wet, dry and garden. This had to be determined on the basis of relevant material. The Special Officer, however, proceeded to found his determination only on the report of the Special Assistant (Ex. B-24) which, as discussed above, only took into account the entry in the settlement register with respect to the soil of Losaragutlapadu. This really means that the determination of the Special Officer is solely based on the settlement register containing no entry in regard to Kalipatnam. This material is irrelevant and cannot constitute a rational basis for founding thereon the determination of the Special Officer. His .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates