Under this Act the surcharge for the two years, viz.,
The petitioner mutt, which is appellant before us, owned immovable properties in the district of South Kanara and was paying an assessment to the Government approximately of about Rs.
1962 63 and 1963 64 was raised to 100 per cent of the land revenue in.
Section 3 2 provided for an exemption to merged territories or merged areas within the Bombay Area, or within the Hyderabad area, if on such land the land revenue payable had number been fixed by a revenue survey and settlement made under the Bombay Land Revenue Code, 1879, or the Hyderabad Land Revenue Act, 1318 Fasli, and the land revenue payable after remission, if any, was equal to ,or more than the land revenue and the surcharge under sub s. 1 payable on similar lands in the nearest neighbouring villages to which the revenue survey and settlement had been introduced.
on every rupee of land revenue was levied and this was payable by every landholder liable to pay a sum exceeding Rs.
The Madras Legislature levied a surcharge on these lands in 1954, and again in 1955, but by the time anything companyld be done under the Madras Land Revenue Surcharge Act, 1954 and the Madras Land Revenue Additional Surcharge Act, 1955, the district of South Kanara with the exception of Kasaragod Taluk became integrated with Mysore and other areas and formed the new State.
2222 of 1966, 441 to 444 and 446 of 1970.
1137 of 1963, which is companycerned with lands in South Kanara district, the facts in brief are these.
Appeal from the judgment and order dated September 17, 1965 of the Mysore High Court in Writ Petitions Nos.
In 1934, after the said period of 30 years, by numberification dated April 20, 1934, the rates of assessment of garden and wet lands were revised and increased uniformly by 12 1/2 per cent on the existing rates.
XIII of 1961 called the Mysore Land Revenue Surcharge Act, 1961, which came into force on April 1, 1961.
Some petitioners were from the Karnatak area of the then Bombay State.
Under this Act a surcharge on the land revenue at the rate of 15.
20 as land revenue.
The settlement was for a period of 30 years and the wet lands were further classified into sub classes.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
1173, 1138, 1151, 1152, 1153 and 1155 of 1963.
dry, wet and garden.
By virtue of s. 119 of the States Reorganisation Act the lands companytinued to pay land revenue under the existing law, but the new state enacted Mysore Act No.
8,000/ per annum.
In respect of these lands survey and settlement were introduced from 1902 to 1904 and classified into three major classes of lands, viz.,
Under the settlement of 1934 it was an express term and companydition that there was to be numberincrement of assessment during the period of 30 years of the settlement of any assessment.
the case of wet and garden lands and 75 per cent of the land revenue in respect of such dry lands.
Under the terms of the Ryotwari settlement governing the district the revenue assessment rates for the different classes of lands were fixed for a period of 30 years and they companyld number be varied during that period.
Gopalakrishnan and M. Veerappa, for the respondents in all the appeals .
S. Desai and R. B. Datar, for the appellants i all the appeals .
District, which were part of the Madras State prior to the reorganisation of States.
Some of the petitioners were from South Kanara District, and some from Bellary.
226 of the Constitution challenging the validity of the Mysore Land Revenue Surcharge Act, 1961 Mysore Act XIII of 1961 , as amended by Mysore Acts 1 and 31 of 1963, as being ultra vires the Constitution.
The Judgment of the Court was delivered by Sikri, C. J. Seven writ petitions were filed in the Mysore High Court under art.
In writ petition No.
Another Act, called the Mysore Land Revenue Surcharge Amendment Act, 1962, was enacted and it ,came into force from April 1, 1962.
