Law: Bombay Land Revenue Code, 1879

Section: 37

  Bombay Land Revenue Code (V of 1879), S. 37-Water in well dug on one's own land-Whether property of Crown. Section 37 of the Bombay Land Revenue Code, 1879 does not declare that all canals and water-courses and all standing and flowing water whatsoever to be the property of the Government. The section avoids any such inference by stating the extent, namely, that all such canals and water-courses; and all standing and flowing water, and all lands wherever situated which are not properly owned and over which private rights are not established belong to the Government. Therefore, the matter in a well constructed on one's own land being a benefit arising out of the land which belongs to him is private property, to be used by him as he pleases, and when the Government take this water away, he is entitled to be compensated for it. The Government as suzerain power may impose a land revenue assessment upon the water as a special benefit arising out of the land, bat that would not in any way affect the owner's proprietary rights in the water.   Land revenue-Government has right to impose tax on water coming up from well constructed on private property and used for money-earning purpose other than agriculture.   The right of imposing a tax by way of land revenue belongs to the suzerain power as an inherent right and this right extends to all land in the territory controlled by the suzerain power, using the expression "land" in its widest sense to include all benefits arising out of land. The water which comes up in a well dug by a person over his own private property is a benefit arising out of the land, and consequently, if such water were used for money-earning purpose other than agriculture the Government would be entitled to lay an assessment on it as a benefit arising out of the land, in the same way as a tax can be imposed on the fruit of trees growing on lands, in the general claim of land revenue.   Bombay Land Revenue Code (V of 1879), S. 69-Water extracted from earth--Not mineral.   Date of hearing : 24th November, 1960.   JUDGMENT   CORNELIUS, C. J.-This appeal by special leave is brought before the…