STATE OF TAMIL NADU Vs. G N VENKATASWAMY

JUDGEMENT

(1.) The Tamil Nadu Revenue Recovery Act, 1864 (the Act) was amended by the Tamil Nadu Revenue Recovery (Amendment) Act, 1972 and Section 52-A was inserted in the Act. The validity of Section 52-A of the Act was challenged before the Madras High Court by way of a batch of writ petitions on the ground that the Tamil Nadu Legislature has no legislative competence to enact the said section. A Division bench of the High Court by its judgment dated October 7, 1980 allowed the writ petitions and declared Section 52-A of the Act ultra vires the powers of the State Legislature. These appeals by the State of Tamil Nadu are against the judgment of the Madras High Court.

(2.) Section 52-A of the Act reads as under:-

(3.) In exercise of the powers under section 52-A (ii) the Tamil Nadu government have from time to time notified various corporations such as the State Industries Promotion Corporation Ltd, the Tamil Nadu Small Industries Development Corporation Ltd.; the Tamil Nadu Industrial Investment Corporation Ltd.; the Tamil Nadu Small Industries Corporation Ltd., etc. etc.