Supreme Court of India · 1964-02-04
H. R. S. MURTHY vs COLLECTOR OF CHITTOOR AND ANOTHER
- Citation / case number
- SC 1962/117
- Court
- Supreme Court of India
- Petitioner
- H. R. S. MURTHY
- Respondent
- COLLECTOR OF CHITTOOR AND ANOTHER
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,GUPTA, K.C. DAS,SHAH, J.C.,AYYANGAR, N. RAJAGOPALA
Judgment text excerpt
The Supreme Court held that under Sections 78 and 79 of the Madras District Boards Act, the term 'royalty' includes payments made under a mining lease and is recoverable as land cess. The Court clarified that the lease amount is a component of the annual rent value, and thus, the demand for land cess based on the mining lease is valid. The notices demanding payment of cess for the years 1952-54 and 1955-57 were upheld, affirming the validity of the cess as an arrear of land revenue.