KHANNA - (1.) THE vires of Andhra Pradesh (Krishna and Godavari Delta Area) Drainage Cess Act, 1968 (Act No.11 of 1968), hereinafter referred to as the Act, has been challenged in civil appeal No.223 of 1970 as well as in writ petition No.251 of 1971. Civil appeal No.223 has been filed on a certificate granted by the Andhra Pradesh High Court against the judgment of that Court whereby petition under Article 226 of the Constitution of India presented on behalf of the eight appellants to assail the vires of the Act was dismissed at the stage of admission. Writ petition No.251 of 1971 has been filed by 434 petitioners. THE respondents in the appeal are the State of Andhra Pradesh and the Collector of West Godavari District while those in the writ petition are the State of Andhra Pradesh and the Collector of Krishna District.
(2.) THE appellants in the civil appeal belong to different Taluks of the West Godavari District and own extensive areas of land in that district. As such, they are liable to pay land revenue. Petitioners Nos. 1 to 38 in the writ petition are residents of Tenneru within the area of Vijayawada Taluk. THEy own about 500 acres of land in and around that village. THE rest of the petitioners are residents of different villages in Krishna district and own an area of about 4,000 acres in that district. As the petition under Article 226 of the Constitution of India which is the subject of civil appeal was dismissed at the stage of admission, no affidavit on behalf of the respondents was filed in the High Court. The respondents were consequently permitted to file an affidavit in this Court. Affidavit of Shri D. Venkatdri, Assistant Secretary, Government of Andhra Pradesh was thereafter filed on behalf of the respondents. A more detailed supplementary affidavit of Shri Venkatdri has also been filed on behalf of the respondents and the same officer has filed his affidavit in opposition to the petition under Article 32 of the Constitution. Before dealing with the different provisions of the Act and the contentions advanced, it would be apposite to reproduce the Statement of Objects and Reasons of the Bill for the purpose of understanding the historical background and the antecedent state of affairs leading up to the impugned legislation. The Statement of Objects and Reasons reads as under: "The coastal districts of East Godavari, West Godavari, Krishna and Guntur are being subjected to floods every year which cause immense damage to crops as well as private properties besides disrupting rail and road communications for considerable periods in the year. The intensity of the floods which occurred in 1953, 1962 and 1964 have highlighted the need for immediate action for solving this recurring problem and to suggest remedial measures for mitigating or avoiding in future the damage to crops and property in the area on account of similar floods. The Committee after having an extensive tour in the area, made some recommendations for improving all the drains in the delta area of the Krishna and Godavari rivers and also formation of flood moderating reservoirs across Budameru, Yerrakalva, Tammileru etc. The total cost of all the drain improvement schemes as well as the flood moderating reservoirs as recommended by the Expert Committee is estimated roughly to be Rupees 27 crores. It is considered that it might be necessary to undertake in the delta area not only the schemes and work suggested by the Expert Committee but also some other schemes and works for the purpose in view. The actual cost of all the schemes and works required to be undertaken in the delta area is likely to exceed the cost, as estimated above. In view of the present ways and means position, it is not possible to provide the necessary funds required for the purpose either under the flood control sector or under the irrigation sector of the State. It is, therefore, considered necessary to levy a drainage cess on all the lands comprised within each of the divisions in the delta of the Krishna and Godavari rivers, for a period of six years, at a rate not exceeding rupees ten per acre per annum in respect of lands in the Godavari eastern deltaic division and Godavari Central deltaic division, rupees twenty-five per acre per annum in respect of lands in the division comprising the Godavari western deltaic division and the Krishna eastern and Krishna Central deltaic division and at rupees fifteen per acre per annum in respect of lands in the Krishna western deltaic division. It is also proposed to constitute the proceeds of the drainage cess into a separate fund and to establish a Board to administer the said Fund and to apply the proceeds of the draninage cess derived in a division towards meeting the cost of drainage schemes undertaken in that division. This Bill is intended to give effect to the above objects".
(3.) THE Act came into force on 20/12/1968. It applies to all the lands comprised within the delta areas of Krishna and Godavari rivers in the State of Andhra Pradesh. According to the preamble of the Act, it is "an Act to provide for the levy and collection of drainage cess on all lands comprised within the delta area of the Krishna and Godavari Rivers in the State of Andhra Pradesh for the purpose of raising funds to meet the expenses incurred on drainage schemes undertaken in the said delta area and for matters connected therewith". Section 2 of the Act contains various definitions. "Board" has been defined in Clause (a) to mean the Krishna and Godavari Delta Drainage Board established under Section 7 of the Act. "Delta area" according to Clause (c) means the area comprising the lands in the deltas of Krishna and Godavari rivers, irrigated whether by flow or lift, under the net work of canals taking off from the barrage near Vijayawada on the Krishna river and the anicut near Dowlaishwaram on the Godavari river. "Division" has been defined in Clause (d) to mean any of the following divisions in the delta area, namely:- (i) the Godavari eastern delta; (ii) the Godavari central delta; (iii) the area comprising the Godawari western delta, the Krishna eastern delta and the Krishna Central delta; (iv) the Krishna western delta; According to Clause (e), "drainage cess" means the tax leviable and collectable under Section 3. Clause (f) defines "drainage scheme" as under: "(f) "drainage scheme" means any scheme for the improvement of drains in the delta area and for the formation of flood moderating reservoirs in the upland areas across the rivers and streams flowing into the delta area and includes any scheme relating to the following works in the delta area which are owned or controlled by the Government or constructed or maintained by them and not handed over to any person:- (i) channels, whether natural or artificial, for the discharge of waste or surplus water, and escape channels from an irrigation work, together with dams, embankments, weirs, sluices, grovnes, pumping sets and other works connected with or auxiliary to all such channels; (ii) all works for the protection of lands from floods or from erosion; Explanation :- For the purpose of this clause, any part or stage of a scheme shall be deemed to be a scheme". "Government" according to Clause (g) means the State Government while "land" has been defined in Clause (h) to mean wet or dry land. Clause (j) defines "owner" in relation to any land as meaning the person liable to pay the land revenue due on the land and includes a ryot having a permanent right of occupancy within the meaning of the Andhra Pradesh (Andhra Area) Estates Land Act, 1908. According to the explanation to that clause, the expression "person liable to pay the public revenue" in relation to any land in respect of which no public revenue is payable means the person who would have been liable to pay public revenue had it been payable on such land. Section 3 of the Act deals with the levy and collection of drainage cess. According to sub-sec. (1) of the section there shall be levied and collected by the Government, for a period of six years from the date of the commencement of the Act, as a drainage cess on every land in the delta area comprised within a division specified in Column (2) of the Schedule, for the purpose of this Act in that division a tax at such rate per acre per annum not exceeding the rate specified in the corresponding entry in column (3) thereof, as the Government may, by notification specify in respect of that division. According to sub-section (3) of that Section, the drainage cess leviable under the section on any land shall be payable by the owner of such land while according to sub-section (1) shall prevent the Government from levying and collecting at any time after the expiration of the period of six years the drainage cess or any arrears pertaining thereto, which is leviable or collectable during the said period of six years. The Schedule referred to in the section fixes the maximum rate at which drainage cess may be collected and according to it the maximum rate shall be Rupees 10 per acre per annum for the Godavari eastern delta, and the Godavari central delta, Rupees 20 per acre per annum for the area comprising the Godavari western delta, Krishna eastern delta and the Krishna central delta and Rupees 15 per acre per annum for the Krishna western delta.;