TMI Blog1986 (11) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... licability of the Tamil Nadu Inams (Assessment) Act, 1956 in regard to some lands situated in Narasimhapuram, Papanasam Taluk, Thanjavur District belonging to the institution. The lands are covered by Inam Title Deed No.2214 dated July 29, 1881 granted by the Inam Commissioner to the Manager for the time being of Sri Ahobila Matam. By the title deed, the Inam Commissioner, by order of the Governor-in-Council of Madras acting on behalf of the Secretary of State for India in Council, acknowledged the title of the Ahobila Matam to a religious endowment or a Matam Inam consisting of the right to the Government Revenue on land claimed to be acres 28.11 cents of dry, 58.38 acres of wet and 6.83 acres of garden and situated in the whole village o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following terms:-- Provided that in the case of an Inam granted on service tenure which is proved to consist of an assignment of land revenue only, no assessment under this sub-section shall be leviable, and the inamdar shall be liable to pay only the quit-rent, Jodi, Kattubadi or other amount of a like nature, if any, which he has been paying before the commencement of this Act. The question for consideration, therefore, is whether the Inam was granted on 'service tenure'. The High Court took the view that the expression 'service tenure' was not to be restricted to a service inam and that it would include any grant for the support of a religious or charitable institution. For that purpose reliance was placed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the expressions 'service inams' and 'service tenure' over decades of years. We must not also forget that the object of Madras Inams Assessment Act was to impose full assessment on Inam lands hitherto wholly or partly exempt from levy of land revenue. As far back as 1934, the Madras High Court in Subramania v. Kailasanatha AIR 1934 Madras 258 (Venkata Subba Rao, J.), pointed out that there were three possible views that might be taken of grants made in connection with religious institutions: First, that the land was granted to the institution, secondly, that it was intended to be attached to a particular office, and thirdly, that it was granted to a named individual, burdened with service, the person so named, happening to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny assistance from that provision. Section 44B provided for resumption and regrant of inams granted for the support or maintenance of a math or for the performance of charity or service connected with a math or temple. We do not think that it would be proper for us to interpret the expression 'service tenure' by referring S. 44B of the Madras Act 2 of 1927 where that expression is in fact not used at all. We are, therefore, of the view that the proviso to s. 3(1) is inapplicable to lands held by religious institutions and, therefore, the lands are liable to full assessment. Shri Ram Kumar, learned counsel for the respondent argued that the imposition of full assessment on lands held by the religious institution in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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