STATE OF KERALA AND ANR. vs KANAN DEVAN HILLS PRODUCE CO. LTD.

The Supreme Court held that under Section 93(2)(d) and (e) of the Travancore Cochin Forest Act, 1951, the Government has the right to levy Kuttikanam on timber from government lands. The Court found that the respondent-company did not acquire absolute proprietary rights over the concession area or the timber, and thus the Government's demand for Kuttikanam was justified. The High Court's decision was set aside, affirming the trial court's dismissal of the company's suit.