Tamilnadu cultivating tenants protection act 1955

Synopsis:

o Object & Scope

o Cultivating Tenant
o Landlord
o Disposal of Application Under Section 3:
o Restoration of Possession:
o Privileges to Army Personnel’s
o Execution of Tenancy Agreement
o Bar ofCivil Jurisdiction
o Revision
o Exception to the Lands Owned By Government
o Case Laws

Object & Scope

An act for the protection from eviction of cultivating tenants in

certain areas in the State of Tamil Nadu.

The Tamil Nadu Cultivating Tenants Protection Act was only a

beneficial legislation for the security of tenure to the cultivating
tenants of agricultural lands. The Original Parent Act enacted was in
force only for a period of one year and it would be expired by 26th
September 1956. By the amending Act XIV of 1956 the period of
enforcement was extended. A series of amended Acts extended
both the area of operation of the Act and also the continuance of the
Act.

Cultivating Tenant

Cultivating tenant means a person who contributes his own physical

labour or that of any member of his family who contributes their
own physical labour.

On the death of the cultivating tenant, his legal representatives

would be entitled to claim the protection of the Act if anyone of
them satisfied that he has personally contributed his labour in the
cultivation of such land.

Landlord

Landlord in relation to a holding or part thereof means the person

entitled to evict the cultivating tenant from such holding or part.
Landlord as defined in Section 2(e) of the Tamil Nadu Cultivating
Tenants Protection Act would clarify include any person who is
entitled under the common law, to evict a cultivating tenant from a
holding, exercising the same rights as his predecessor in-interest.

Disposal of Application Under Section 3

Section 3 of the Tamil Nadu Cultivating Tenants Protection Act 1955

deals with protection of cultivating tenants against eviction by
landlords. Section 1 consists of four classes. The sub-section 1 offers
protection to the cultivating tenants. The sub-section 2 speaks
about exceptions, sub-section 3 is related to the deposit of rent by
the cultivating tenants and sub-section 4 is related to the eviction
procedure to be initiated by the landlord. Sub-section 1 of Section 3
says, "no cultivating tenant shall be evicted from his holding or any
part thereof, by or at the instance of his landlord, whether in
execution of a decree of order of a court or otherwise."

The Revenue Divisional Officer has power to dispose the matter

under this act. On receipt of an application for eviction, the Revenue
Divisional Officer shall hear the landlord and the cultivating tenant
and hold an enquiry into the matter and pass an order accordingly.
It is therefore obvious that the officer acting under the Act has
either to allow the application or to dismiss it after hearing the
representations of the parties who have been served and in case he
finds the tenant is in arrears, he may in his discretion grant some
time for depositing such arrears and if the cultivating tenant does
not comply with the order, he may pass an order of eviction. One of
the grounds in which eviction can be sought is that set out in
Section 3 (2) i.e Failure of Pay the rent, Injury o the Land, Using the
land for other purposes, Denial of title

Restoration of Possession

In cases where the tenant surrenders possession voluntarily without

being compelled to do so by any act or conduct on the part of the
landlord there is no eviction.

In order to entitle, a person to apply for restoration to possession of

land under the Cultivating Tenants’ Protection Act 1956, he must be
a cultivating tenant within the meaning of the Act. It means that
there should be the relationship of landlord and tenant between the
parties.

Privileges to Army Personnel’s

Sub-section (3) of Section 4-AA gives special privilege to the

landlord who got himself enrolled as a member of the Armed Forces
to resume lands for personal cultivation after his discharge or
retirement from service or he being sent to reserve from the Armed
Force.

The special privilege conferred on the member of the Armed Force

is also available ato his widow or his dependant in case if he dies
while in service.

Execution of Tenancy Agreement

This section was newly inserted in the year [Link] deed should
be executed in triplicate in the prescribed form within reasonable
time. It should contain all necessary details. It should be signed by
both parties. Third copy should be lodged in the Taluk office by the
landlord within a fortnight.

Bar of Civil Jurisdiction

Under Section 6 the civil court has been barred from entertaining
matters in which the Revenue Divisional Officer is empowered to
decide and determine. The clear import 0 Section 6-A is that in any
suit before any civil court for possession, if the defendant proves not
only that he is a cultivating tenant but also he is entitled to the
benefits of the Act, the civil court is bound to transfer it to the
Revenue Divisional Officer and cannot proceed to try and dispose of
it itself.

Revision

The civil revision petition would lie before the High Court (U/S 115 of
CPC) under Section 6 of the Act against any order passed by the
Authourised Officer.

Exception to the Lands Owned By Government

Section 8 of the Act exempts the land owned or taken lease by

Central, StateGovernments, Local Authorities and Universities from
its operation

The Tamilnadu cultivating tenants special provisions act, 1968

As it was felt that it would be difficult for the cultivating tenants to

pay in one lump sum the entire arrears of the rent outstanding on
the 20th April 1968 due to the unprecedented drought in 1965, The
Tamil Nadu Cultivating Tenants (Special Provisions) Act, 1968 was
enacted to provide for the payment of arrears of rent accrued and
due to the landlord and outstanding on the 20th April 1968, in for
equal annual installments on or before 1st April 1969, 1st April
1970, 1st April 1971 and 1st April 1972, along with current dues.
Section 3 of this Act protects the Cultivating Tenant from eviction on
the ground of arrears of rent for the period prior to 20th April 1968.
By the help of this Act, he can pay the arrears of rent in four equal
installments. Failing which he will be evicted according to the
procedure established by law under this Act.

The Tamilnadu cultivating tenants arrears of rent relief act, 1972

In 1972, this Act has been passed to provide relief to cultivating

tenants in respect of certain arrears of rent.

This Act removed the cultivating tenant’s fear of eviction for arrears
of rent. So their occupancy right is secured. Sections 3 to 7 are to
protect the interest of the poor peasants. This Act is a milestone in
the achievement of protecting the cultivating tenants in Tamil Nadu.

Section 4 of the Act further says if any Cultivating Tenant makes

any payment by way of rent in the Court shall be deemed to have
paid or deposited towards the current rent.

This Act specially lays emphasis that no suit for recovery of the debt
shall be instituted and no application for the execution of a decree
or payment of money passed in a suit for recovery of a debt.

The tamil nadu cultivating tenants (protection from eviction)act

1989

The object and provision of this act is similar to the Act passed
earlier in [Link] date of publication was 24.11.89. This act shall
be deemed to have come into force on 1st day of October 1986 and
remain in force up to 31st March 1990

Section 3 prohibits eviction of the tenant in furtherance of execution

proceeding and filing application for the eviction on the ground of
nonpayment of rent. Section 4 relating to stay of proceeding
application and proceeding in execution of decrees. Section 5 is
relating to exclusion of time limitation and Section 7 is for
restoration of possession to the tenants

T.N. cultivating tenants protection act:-case laws

12. Rasappa Gounder V. G.N. Ramaswamy

A legal representative is also entitled to be included in the definition

provided if he satisfies the condition that he personally contributes
his labor in the cultivation

o Sudalai Muthu V. Palaniyandavar

It was held that in the case of a joint family, if one of the members
of a joint family contributes his labor that would suffice to hold that
the family is entitled to protection under the act .

3. Ramaswamy Gounder V. Perianna Moopan

It was held that Revenue divisional Officer has no power to remit the
rent due by a tenant on the ground of failure of crop.

4. Chinnamuthu Gounder – v. – Perumal Chettiar

S.C. held that the civil court has to transfer the pending suit for
possession or for injunction to the Revenue Division Officer for
disposal, if it is a satisfied before the civil court by the defendant
that he is a Cultivating Tenant and entitled to the benefits of the Act

5. Baluchamy – v. – Thayammal

It was held that the eviction order passed by the Revenue Court
cannot be set aside on the ground that the arrears are paid on the
direction by the High Court.

6. Rama Iyer – v. – Sundaresa Ponnapoondar

S.C. held that the decision of the Tribunal pursuant to the enquiry
Summarily is also subject to revision power of the High Court.

Tamilnadu cultivating tenants’ (payment of fair rent) act, 1956

Synopsis:

o Introduction
o Definitions
o Rights and Liabilities of Cultivating Tenant and Land Owner
o Fair Rent
o Payment of Fair Rent
o Sharing of Produce
o Constitution of Rent Court And Rent Tribunal
o Appeal and Revision
o Surrender of Excess Land
o Case Laws

Introduction
Whereas it is expedient to provide for the payment of fair rent by
cultivating tenant in certain areas in the State of Tamil Nadu. The
Tamil Nadu Cultivating Tenants’ (Payment of Fair Rent) Act 1956 is
intended to regulate rents payable by a cultivating tenant to the
landlord and its provisions will take effect irrespective of any
contract or usage, decree or order of court or any provision of law to
the contrary;

The fixation of fair rent by the Rent court would take effect from the
date of application in which the order was passed.

Definitions

Section 2 of this Act viz., Tamil Nadu Cultivating Tenants (Payment

of Fair Rent Act 1956, clearly explains the meaning of various terms
and expressions to construe the provisions of the in a right manner.
The term cultivating tenant explained in this Act is the same as
explained in the Tamil Nadu Cultivating Tenants Protection Act
[Link] the sub section is under Sec2(b).

Rights and Liabilities of Cultivating Tenant and Land Owner

With effect from 1st day of October 1956, every cultivating tenant
shall be bound to pay to the land owner and every land owner shall
be entitled to collect fair rent from the cultivating tenant which is
payable under this Act. The land owneris entitled to collect fair rent
in spite of any neglect or failure on the part of the tenant in raising
crop. All the cultivation expenses inclusive of cost of seeds ,
ploughing , harvesting etc should be borne by the cultivating tenant.
Some other liabilities of the land owner are : (1): to make all
payments due to government and other local authorities like tax etc
,(2) to maintain the land and wells in a state of proper repair.

Fair Rent

This Act provided for fixation of fair rent that may be paid by
tenants, the mode and time of sharing the produce and disposal of
disputes arising between landlords and tenants. In this Act, "Fair
Rent" is defined as follows. Fair rent shall be 25 per cent of the
normal gross produce or its value in money.

Sub sec 3 where the contract of tenancy provides for payment of a

rent lower than fair rent payable, the contract rent alone payable
during the contract period and not the fair rent as fixed under the
Act.

Payment of Fair Rent

The Fair Rent may be paid either in cash or in kind as embodied in
Section 5 of the Act. This section which provides for payment of rent
in cash or in kind or partly in cash and partly in kind refers clearly to
the fair rent and not the agreed rent.

Under section 5(2) says about the remission in the rent under the
adverse seasonal conditions. Whenever adverse seasonal conditions
the land owner is bound to remit a proportionate part of the fair rent
due from th culitivating tenant for that [Link] Rent court may in
circumstances of the case , impose condition deposit of admitted
rent which has become due.

The fair rent is fixed under this act will remain in force for five years
(sec:6).However , the tenant may file an application before the rent
court for the reduction of fair rent on account of deterioration of the
land by floods, etc.

Sharing of Produce

Section 7: the sharing of crops where the produce to be shared is

grain, the sharing is to be done at the threshing place in which
threshing took place.

Constitution of Rent Court and Rent Tribunal

The Government may by notification constitute Rent Courts and

Rent Tribunals for the purposes of this Act, with jurisdiction over
such area as may specified in the notification U/S 8. EveryRent
Court shall be headed by a person not below the rank of Tahildar. It
is a quasi judicial body. The Rent Tribunal is a judicial body and its
headed by the person not below the rank of District
Munsif(Sec:8(2)).

Appeal and Revision

The appeal remedy is contemplated under section 9 of the Act to

Court from any orders passed by the Record Officer. Whereas
Section 11 deals with the revision power of the High Court. Against
the order passed by the Rent Court appeal shall lie to the Rent
Tribunal and his decision shall be final subject to the revision under
Section 11. The orders of the Rent Tribunal shall be liable to revision
by the High Court.

Surrender of Excess Land

Section 14 applies only to the case of a tenant claiming relief under

the Fair Rent Act. That section will have no application to the case of
a landowner whose tenant owns or enjoys more than 6.2/3 acres of
land. Under the Acts tenant in order to get the benefit of fixation of
fair rent should surrender the excess land before the ending of the
agricultural year 1957. The intention of the Section 14(2) is that the
tenants should exercise the option but relinquish at the end of the
agricultural year ending in 1957, but not subsequent thereto.

T.N. cultivating tenants (payment of fair rent) act:- case

laws

3. N.S.S. Sivanu Mudaliar – v. – Sivapakaia Nadar

It was held that in what circumstances remission could be claimed

under Section 5.

2. Govinda Gounder – v. – Deenappa Gounder

It was held the pendency of proceedings for fixation of fair rent

before Rent Tribunal is no bar to the Rent Court to decide
application under Section 6(2) of the Act

Tamilnadu agricultural lands records of tenancy rights act of 1969

Synopsis:

o Object and Scope:

o Definition
o Preparation of Record of Tenancy Rights
o Modification
o Constitution of Advisory Committee:
o Appeal and Revision:
o Case Laws

Object and Scope

An act to provide for the preparation and maintenance of record of

tenancy rights in respect of agricultural lands of State of Tamil
Nadu.

The object of the Act is to provide for the preparation and

maintenance of the record of tenancy rights in respect of
agricultural lands in the State of Tamil Nadu. The operation of the
Act was extended by notification issued in the official Gazette every
now and then.

To implement the provisions of the Act, under Section 2(7) of the

Act, Government had appointed Special Tahsildars as Record
Officers and Special Deputy Collectors or Revenue Divisional Officer
as Appellate Authority. The Special Tahsildars who were working as
records officer have completed enquiries and prepared Draft
Records in respect of most of the villages and published them in the
District Gazette.

The need for the Act arose out of the fact that the implementation
of tenancy laws was very much retarded for want of an authentic
record of tenancy rights. The condition stipulated in the Tenants
Protection Act for the land owners to tender lease deeds to tenants
annually was observed more in the breach than in its practical
observance. The tenants were at the mercy of the land owner in
acknowledging their tenancy right. Receipts were scarcely given for
waram delivered by the tenants. The land owners took action to
forcibly evict tenants taking advantage of the absence of a record of
tenancy. Protection was therefore needed to the tenants. Except in
very few cases, the leases were mostly oral and as hitherto there
was no record to prove the tenancy, the tenants found it difficult to
establish their rights by recorded evidence and claim the
protections given to them under the various tenancy laws. Now all
such cases 0 tenancy will find place in the approved record and
thereby the tenants concerned will be ensured of the benefits of
tenancy legislation.

This act was initially brought into force in the District of Thanjavur,
Trichirapalli, Madurai, with effect from 19th December 1969. Later it
extended to the rest of the state with effect from 8th September
1971.

Definition

The expression Cultivating Tenant is defined U/S 2(8).The same

definition under the TamilNadu Cultivating Tenant Protection Act
1955, and in this addition to that they added Mattuvaramdar and
possessory mortgagor has a cultivating tenant under this act.

Intermediary is also defined under section 2(3) .Intermediary means

any person , who is not being an owner or possessory mortgagee ,
has an interest in land by virtue of a tenancy agreement and is
entitled by reason of such interest to possession thereof but has
transferred such possession to others.

This act also clearly explains the meaning of various terms and
expression to construe the provision of the Act in a right manner.

Preparation of Record of Tenancy Rights

Section 3 of the Act empowers the government to prepare the

record of tenancy rights. The land owner, Tenant or any other
intermediary must submit a written statement to the Record Officer
(Special Tahsildars) containing the particulars required in From-III
provided under the rules. The officer will prepare a draft record and
it will be published in the District Gazette. After hearing the parties,
final draft will be prepared and published in the Fort St. George
Gazette. Inclusion of Lands in the Approval Records of Tenancy
Right.

Section 4 of the Act provides procedure for inclusion of any land let
in for cultivation after preparation of the record. It also includes
provision to add any land left out at the time of preparation of the
final record.

Section 4A newly inserted empowers the record officer to take suo

motu action when the land owner , intermediary or tenant having
interest failed to intimate or make an application for the inclusion of
particulars relating to such land.

Modification

At times modification in the record is necessary due to the following

reasons:

a. Death of the Owner or tenant or intermediary

b. The land may be transferred or for any other reasons.

In such cases the record is modified after hearing the interested

person. This procedure is provided in Section 5 of the Act.

Constitution of Advisory Committee

Section 5A is newly inserted in the year [Link] the purpose of

advising the Record Officer in the discharge of function U/S 3 the
government will constitute a advisory committee for every taluk in a
revenue district This committee shall contain five member. They
are: One Landless a) one landless agricultural laborer belonging to
the Scheduled Castes or Scheduled Tribes ;(b) one tenant; and (c)
three social workers.

The Function of the Advisory Committee as per sub section (5) are

o To gather information and particulars regarding the land

situated in the taluk with the name and address of land owner,
intermediary and the tenant cultivating such land
o To furnish the information and particulars so gathered to the
record officer having jurisdiction over the land concerned;
 o To make recommendation to the record officer in the
discharge of his functions under sections 3,4 and 5; and
o To perform such other functions as may be assigned by rules
made by the Government in this behalf.

Appeal and Revision

Any person aggrieved by the order passed by the Record Officer

can prefer an appeal to the District Collector. Further the District
Collector has the power to call for examine and pass orders in
respect of any proceedings under this Act.

Bar of jurisdiction of civil courts. No civil court shall have jurisdiction

in respect of any matter which the Record Officer, the District
Collector has the power to call for examine and pass orders in
respect of any proceedings under this Act. The record will be
modified as per the order in Appeal for Revision and it will be given
effect by the Record Officer.

Bar of jurisdiction of civil courts. No civil court shall have jurisdiction

in respect of any matter which the Record Officer, the District
Collector or other officer or authority empowered by or under this
Act has to be determine and no injunction shall be granted by any
court in respect of any action taken or to be taken by such officer or
authority in pursuance of any power conferred by or under the Act.

T.N. Agricultural Lands Record of Tenancy Rights Act:- Case

Laws

7. Muniyandi V. Rajangam Iyer

It was held that the civil court’s jurisdiction is expressly excluded in

respect of any matter which the record officer, District collector or
Other Officer empowered by or under the act has to determine.

b. Sankaralinga Thevar V. Thirumalammal

In this case, it was held the action before the Civil Court had been
instituted before S:16 A was inserted , the act has no application

3. Palanisami Gounder – v. – Bhattammal

It was held Authorities functioning under the Act cannot eschew

from consideration the decisions of Civil Court in adjudicating the
rights of parties under the provisions of the Act.
 4. Govindarajan – v. – K.A.N. Srinivasa Chetty

It was held, Civil Court’s Jurisdiction is not ousted in pending matters

and Bar of Cilvil Court’s jurisdiction is only prospective and not
retrospective

Tamilnadu occupants of kudiyiruppu (conferment of ownership) act,

1971

Synopsis

o Object and Scope:

o Definition
o Conferment of Ownership :
o Compensation :
o Transfer of Title and Notice of Such Transfer:
o Prohibition of Alienation
o Bar of Civil Jurisdiction:
o Case Laws

Object and Scope

The object of this Act is to provide for the conferment of ownership

rights on occupant of Kudiyiruppu in the State of TamilNadu. Further
the Act is applicable to any agriculturist or agricultural laborer
occupying any Kudiyiruppu as tenant or licensee as on 01.04.1990.

o Two Enactments for the Occupants of Kudiyiruppu. They are

The TamilNadu Occupants of Kudiyiruppu (Protection from
Eviction )Act 1961 which gave protection from eviction The
TamilNadu Occupants of Kudiyiruppu (Conferment of
Ownership )Act 1971 which confer ownership on the
occupants of Kudiyiruppu
o The TamilNadu Occupants of Kudiyiruppu (Protection from
Eviction )Act 1961 was only made as a Temporary measure
and that was in force for only [Link] , in 1971 legislation
passed conferring permanent occupancy rights on occupants
of Kudiyiruppu , thus assuring right of ownership on the
residential premises. This Act 1961 which protected the
interest people from eviction from landlords. According to
Section 3,” no person occupying any Kudiyiruppu shall be
evicted from such Kudiyiruppu, he entitled to continue to
occupy according to terms and condition.

Definition
For the better appreciation of the various provisions of the act, it is
necessary for us to consider definition giver U/S 2. In that some of
the importantdefinition is Agricultural Laborer U/S 2 (1) means a
person whose principal means of livelihood is the income he gets as
wages for his manual labor on agricultural land.

Kudiyiruppu U/S 2(8) means any site of dwelling house or hut

occupies as tenant or licensee by agriculturist or agricultural
laborers and also the adjacent areas required for quiet enjoyment of
the dwelling house or hut.

Confernment of Ownership

According to Section.3 of the Act, those agriculturist or agricultural

laborer occupying any kudiyiruppu on 01-04-1990 shall be the
owner of such kudiyiruppu and vest absolutely free from
encumbrances. If the Authourised officer is satisfied that the vesting
of existing kudiyiruppu would cause inconvenience to the owner, the
owner may be permitted to provide any alternate site with certain
conditions U/S 3A. The alternative site will be provided within the
same land or in any other land already owned by the owner. The
Authorize officer will pass necessary order permitting the owner of
the land , to provide alternative subject to certain conditions. The
conditions:

o It shall be fit for erection of dwelling house

o Its extent should not be less than extent of the existing
Kudiyiruppu , subject to a minimum of 3 cents

U/S 3B the Authourised officer has power to decide the disputes

regarding –

0. Whether the person is agriculturist or agricultural laborer;

1. Whether the land is an agricultural land;
2. Whether site is a Kudiyiruppu; and
3. Whether any adjacent area is necessary for quiet enjoyment
of dwelling house or hut. Aggrieved by any decision or order
by the Authourised officer, appeal lies to the District Collector.
The limitation period for preferring appeal is 90 days. On
sufficient cause the Appellate Authority can condone the delay
in filing the appeal.

The Authorised officer, for the purpose of carrying out the provision
of this act , is entitled to require any person to furnish such
information in his possession relating to any vested Kudiyiruppu or
Superstructure. For this purposes the authorised officer has a Civil
Court Power while an enquiry.
Compensation

Every person having interest in any vested Kudiyiruppu or

superstructure shall be entitled to receive and be paid
compensation After hearing the occupant and owner of the
Kudiyiruppu and all the persons interested, the Authourised officer
shall decide the determination of compensation in accordance with
the two clause in schedule, one is with respect to Kudiyiruppu and
another is with respect to the superstructure and thereafter publish
the order in the District Gazette. If any person is aggrieved by the
order of the Authourised officer in respect of determination of
compensation, may prefer an appeal to the court within prescribed
time(Section 8).

In case of several persons claim compensation, the authorised

officers will determine who are entitled to receive compensation and
he will also determine the quantum of amount payable to each
person. Where any disputes 1) as to apportionment of the
compensation 2) as to the person, then the authorised officer will
refer the dispute to the Court .

S.14 of the act which deals with the liability of the occupant who has
become the owner of the Kudiyiruppu by virtue of this act is to
reimburse the Government the amount of compensation paid by the
Government.

Transfer of Title and Notice of such Transfer

This act imposes duty upon the transferor and transferee to give
notice to the Authorised Officer of transfer of title over the property.
If he fails to give notice then he should continue to make payment
in respect of Kudiyiruppu till he gives notice to the Authorised
Officers.

Prohibition of Alienation

There is a restraint on the power of alienation of the occupant or

legal representative of the occupant of the Kudiyiruppu on whom
the ownership is conferred for a period of 10 years particularly in
respect of sale, mortgage, lease, etc. Anyhow with the sanction of
the Authourised officer, they have the power of alienation. If there is
any contravention to these provisions, the alienation shall be made
as null and void and the Kudiyiruppu shall vest with the government
free from encumbrances.

Bar of Civil Jurisdiction

By virtue of Section 23, the jurisdiction of the civil court has been
taken away. In matters over which the government or Authourised
officer has power to determine any issue, the civil courts cannot
interfere. In case of any breach of the provisions of this enactment,
there are penal provisions for fine and for prosecution of the offence
committed.

Even in respect of any prosecution for any action contravening the

provisions of the Act, there is a protection given by the enactment
itself if the action is in good faith.

T.N. Occupants of Kudiyiruppu (Conferment of Ownership)

Act-Case Laws

4. Umapathi V. The Additional Collector Appellate

Authority ,Thanjavur and Others

It was held that if any essential requirement is not satisfied by the

Occupants then the authorities have no jurisdiction to grant Patta.

2. T.K. Narayana Pillai – v. – Naganatha Iyer

It was Held that conferment of ownership under Section 3 will be

applicable only if the person proves he is an occupant. And also
held an agriculturist can claim his site in occupation as Kudiyiruppu
only if he is a tenant or a licensee in respect of the site alone.

3. Kalyanasundaram Udayar – v. – Pazhaniayya Udayar:

It was held that in respect of disputes referred under Section 4, the

Authorised Officer alone is entitled to decide and civil court
jurisdiction is ousted.

4. R. Veerappan – v. – Shanmugavelu

It was held that the questions to be determined under Section 3-B

are within the exclusive jurisdiction of the Authourised Officer and
not with the Civil Court.