Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Madras Inams (Assessment) Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Constitution of India Madras Inams (assessment) Act, 1956 (40 of 1956) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Madras Inams (Assessment) Act, 1956: s. 3(1), proviso-Exemption to inam lands held on 'service tenure'-Whether available to landsheld by religious institutions. Expression 'service tenure' in relation to religious institution-Whether includes lands granted for performance of worship. Constitution of India, Article 26: lmpositon of assessment on land held by religious denominational institutions-Whether violates fundamental right.The proviso to s- 3(1) of the Madras lnams (Assessment) Act, 1956 provides that no assessment shll be leviable in the case of an inam.granted on service tenure which is proved to consist of an assignment of land revenue only.Certain lands were granted to the respondent Matam by one of the Tanjore Princes. The purpose of the grant was not known but it waspresumed to have been made for the benefit of the Matam. The original grantee was the then Jeer of the Matam. The loam Title Deed grantedin 1881 by the loam Commissioner acknowledged the title of the Matam to 'a religious endowment or a Matam lnam consisting of the right tothe Government Revenue on the said land held for the support of the Matam' and -confirmed the lnam to the Manager and his successor tax ,..l..free.Consequent on the enactment of the Madras lnams (Assessment) Act, 1956 the Revenue Divisional Officer made an order in 1963 levyingfull assessment the lands. The writ petition filed by the Matam against that order was allowed by the High Court on the ground that theproviso to s. 3( 1) of the Act prevented the levy of full assessment on lands held on service tenure. It took the view that the expression'service tenure' was not to be restricted to a service loam and that it would include any grant for the support of a religious or charitableinstitution.In appeal to this Court under Art. 133(1)(c) of the Constitution, it was contended for the respondent Matam that . the imposition of fullassessment on lands held by a religious institution would be hit by Art. 26 of the Constitution. |
Judge | Hon'ble Mr. Justice O. Chinnappa Reddy |
Neutral Citation | 1986 INSC 237 |
Petitioner | Government Of Tamil Nadu |
Respondent | Ahobila Matam |
SCR | [1987] 1 S.C.R. 232 |
Judgement Date | 1986-11-17 |
Case Number | 446 |
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