AIR 1995 SUPREME COURT 21 ::1994 AIR SCW 4002 ::1994 AIR SCW 4013 ::1994 (2) UJ (SC) 558 ::(1994) 69 FacLR 936 ::1994 (5) SCC 314 ::1994 (6) SCC 38 ::(1994) 28 ATC 228 ::(1995) 1 ServLJ 13 ::(1994) 3 SCJ 41 ::(1994) 3 SCJ 291 ::(1994) 5 JT 54 (SC) ::1998 (4) JT 512

Supreme Court Of India

Hon'ble Judge(s): Kuldip Singh, A. S. Anand , JJ

(A) Tamil Nadu Revenue Recovery Act (2 of 1864) , S.52A— Recovery of sum due to certain Corporations as arrears of land revenue - Provision is referable to Entry 11A of List 3 and Entry 30 of List 2 of 7th Sch. to Constitution - State legislature is therefore competent to enact S. 52A. Decision of Madras H. C., D/- 7-10-80, Reversed. Constitution of India , Art.245, Sch.VII List II Entry 30, Sch.VII List III Entry 11A— Section 52A providing for recovery as arrears of land revenue of sums due to T. N. Agro Industries Corporation and other notified Corporation is within legislative competence of State Govt. The Act provides for distress, sale of distrained property, attachment of land, sale of land and the arrest of the defaulter for non-payment of the arrears of land revenue. The Collector is the authority competent to take any of the actions under the Act. Detailed procedure has been provided under Act for distress, sale and arrest. The Collector exercises powers under the Act which is an Act of the State Legislature. He is invested with the power to decide the controversy between the State and the defaulter. There is in existence a lis between the State and the defaulter. There is assertion and denial. The dispute involves the rights and obligations of the parties which are decided by the Collector. The Collector has the power ....