- (1.) Appellants in Appeal Nos. 196 and 197 of 1965 are Inamdars of Kappasoge and Debur villages in Nanjangud Taluk. Appellants in Appeal Nos. 198, 199 and 200 of 1965 are Inamdars of Gandnahalli, Chenga (Ghenganahalli) and Beeranahalli villages in Mysore District. The Mysore (Personal and Miscellaneous) Inams Abolition Act 1 of 1955 was brought into force with effect from 2/10/1955 and the Inams held by the appellants stood abolished. The appellants applied for determining compensation payable to them. In appeals against the orders made by Special Deputy Commissioner determining compensation, the High court of Mysore, confirmed theorders. With certificate granted by the High court these appeals are preferred.
(2.) During the pendency of these appeals the appellants moved writ petition Nos. 188 and 189 of 1968 in this court challenging the constitutional validity of Mysore Act 1 of 1955. This court by order, dated 4/12/1968 dismissed the writ petitions. The question as to the vires of the Act which was sought to be raised in these appeals cannot, therefore, be agitated.
(3.) Three contentions survive for determination in these appeals- (1) In assessing compensation under Section l7 (l) (i) of the Act cesses and other levies made by the Inamdars from the tenants should have taken into account ; (2) For loss of toddy shop rent compensation ought to have been awarded under Section 17 (l) (v) to the Inamdars ; and (3) Compensation for loss tree rent ought to have been granted. Section 17 of Mysore Act 1 of 1955 in so far as it is relevant states : " (1) Save as otherwise provided in Section 26, the total compensation payable in respect of Inam shall be the aggregate of the sums specified below" (i) a sum equal to twenty times the amount of land revenue payable in respect of land held by Kadim tenants and permanent tenants entitled to be registered under Section 4 and Section 5. respectively;explanation, x x x (ii) x x x (iii) a sum calculated at the rates specified below in respect of lands referred to in clause (iii) of Ss. (1) of Section 7 or of Section 9- (a) seventy-five rupees per acre within the municipal limits of the cities of Bangalore, Mysore and Davangere and within an area of one mile from such limits ; (b) forty rupees per acre within the municipal limits of the towns of Kolar, Tunkur, Chitaldrug, Shimoga, Bhadravati, Chickmangalure, Hassan and Mandya and the limits of the Kolar Gold Fields Sanitary Board Area, and within an area of' one mile from such limits ; and (c) twenty rupees per acre in all other areas ; (iv) x x x (v) a sum equal to ten times the average net annual income derived by the Inamdar during a period of five years immediately preceding the date of vesting, from lands other than lands referred to in clause (iii) and lands in respect of which any person is entitled to be registered under S. 4,5,6,7,8 and 9 : Provided that x x x. "it is urged that the expression " land revenue" in Section 17 (1) (i) includes water cesses and other levies recovered by the Inamdars, and inrefusing to award compensation equivalent to twenty times those cesses and levies the Special Deputy Commissioner and the High court erred. It is enacted by Section 2 (2) that-"land revenue" for purposes of determining the premium payable by a permanent tenant and a quasi-permanent tenant under S. 5 and 6, and the compenastion payable to the inaindar under Section 17, means the amount payable as land revenue for the land during the revenue year 1953-54. This is not a definition, because "land revenue" is defined in terms of land revenue payable during the revenue year 1953-54. In Section 2 (l) (a) it is enacted that unless there is anything repugnant in the subject or context, all words and expressions defined in the Mysore Land Revenue Code shall have the same respective meanings as in that Code with the modifications made by the Act. But the Mysore Land Revenue Code also does not define in Section 3, which is the general interpretation section, the expression "land revenue". Reliance was, however, sought to be placed upon Section 219 in Ch. XIV of the Code, in which it is enacted that "land revenue means all sums and payments in money or in kind received or claimable by, or on behalf of. government, from any person on account of land held by, or vested in, him, and any cess or rate authorised by government under the provisions of any law for the time being in force". But that definition cannot be used in interpreting Section 17 (l) (i) of Act 1 of 1955, for Section 219, expressly states that unleas there is something repugnant in the subject or, context, "land revenue" in Ch. XIV has the meaning which is assigned thereto in the definition. The definition has been devised specially for the purpose of enacting the law relating to recovery of land revenue, and imposts which are recoverable as "land revenue. It is common knowledge that several levies which are not land revenue are still recoverable as if they are arrears of land revenue. Section 219 has devised a special definition of "land revenue", it is not intended to be a definition of the expression "land revenue", for provisions not contained in Ch. XIV. The argument that by inadvertence the definition of "land revenue" was placed in Section 219 instead of in Section 3 merits no serious consideration. The expression "land" is defined in Section 219 and also in Section 3 (3) of the Code and the argument of inadvertence may obviously not be relied upon when different definitions of the same expression have been given in two Ch. in the same statute. It is unnecessary then to consider whether water cesses and other levies recovered by the Inamdars are "land revenue" within the meaning of that expression as used in Ch. XIV.;