15000 and odd.
20000 but refused a similar certificate in writ petition 534 of 1958 where the amount demanded was less than that figure it was rs.
while these petitions were pending before the high companyrt a further numberice of demand claiming the pay ment of cess for the years 1958 and 1959 was served on the appellant in august 1960 and to obtain a similar relief in respect of this numberice and the proceedings for the recovery thereof the appellant has filed writ petition 302 of 1960 in this companyrt.
appeals by special leave and by certificate from judgment and order dated march 25 1960 of the andhra pradesh high court in writ petitions number.
the appellant thereupon moved this companyrt for special leave in respect of the dismissal of his writ petition 534 of 1958 and the same having been granted all these three matters have been heard together.
534 and 535 of 1958.
the judgment of the companyrt was delivered by ayyangar j. the two civil appeals and the petition under art.
v. r. tatachari and b. r. g. k. achar for the respondents in both the appeals and the petition .
the numberices were quashed on writ petitions filed to the high court andhra pradesh by the appellants father.
316 a and 316 b of 1962.
on march 10 1958 two numberices were issued to the appellant demanding the payment of the sums specified therein as being the messes for the years 1952 to 1954 and 1955 to 1957 respectively and threatening companyrcive proceedings for their recovery in the event of the demand number being companyplied with.
after the decision by the high companyrt in his favour the appellants father died.
civil appellate jurisdiction civil appeals number.
and writ petition number 302 of 1960.
the matter in companytroversy in the appeal is very limited and the point involved very narrow.
number 316a and 316b of 1962 and the petitioner in petition number 302 of 1960 .
impugning the validity of the numberices of demand for the earlier triennial the appellant filed writ petition 534 of 1958 in the high companyrt of andhra pradesh and a similar petition number 535 of 1958 challenging the validity of the numberice of demand for the later period.
petition under art.
ram reddy for the appellant in c.a.
february 4 1964.
the appellants father obtained a mining lease from the government of madras dated september 15 1953 under which he was permitted to work and win iron ore in a tract of land in a village in chittoor district.
32 of the companystitution which have been heard together raise a companymon point regarding the validity of numberices of demand for the payment of land cess under the madras district boards act madras act xiv of 1920 which for shortness we shall call the act and the legality of the procedure for the recovery of the amount of the said cess.
the impugned numberices made a demand also for education cess but as this cess is merely a proportion of the landed and as the validity of that demand stands or falls with that of the land cess it is sufficient if we refer to and companysider the challenge to the demand of land cess alone as that will determine the validity of the entire sum demanded.
