The Tamil Nadu Inams (Assessment) Act, 1956 (1956)

What the law governs

The Tamil Nadu Inams (Assessment) Act, 1956 governs the assessment of certain inam lands in Tamil Nadu. An inam generally includes land whose grant as an inam was made, confirmed or recognised by the Government, as well as an assignment of land revenue from that land.

The law excludes several categories from its definition of inam land, including:

• Estates covered by the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Act, 1948.
• Ryoti land held by someone other than the landholder.
• Certain land granted on service tenure while that tenure continues.
• Beds and bunds of tanks, and supply, drainage, surplus or irrigation channels.
• Threshing floors, cattle stands, village sites and land reserved for common village use.
• Waste land and forests.

How assessment is determined

The State Government may levy full assessment despite an existing engagement, contract, grant or other law. For inam land in a ryotwari village, the rate is based on comparable land in the same village or, if none exists, in the nearest ryotwari village. For other inam land, comparison is made with similar land in the nearest ryotwari village having generally similar conditions.

Key provisions include:

• Existing quit-rent, jodi, kattubadi or a similar payment may be replaced by, added to or deducted from the assessment, depending on the circumstances stated in the law.
• Certain service tenure inams consisting only of an assignment of land revenue are not subject to full assessment.
• Published assessment rates may be revised when the corresponding rates in the relevant settlement notification are revised.
• Revised rates take effect from the beginning of the fasli year in which they are published in the District Gazette.

Notice, objections and appeals

The Collector must publish a draft notification in the District Gazette identifying the affected inam lands and proposed rates. Interested people, including the inamdar, must receive at least one month to object.

The Collector considers objections and may confirm, modify or otherwise decide the assessment. An aggrieved person may appeal to the District Collector within the prescribed period and must be given an opportunity to be heard. Final land and rate details must be published in the District Gazette.

Relevance to landholders and buyers

Owners or buyers of possible inam land should check District Gazette notifications for the land and its assessment. The law also preserves the State Government's power to resume a service inam if the required charity or service is not performed or arranged.