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The appellant's father obtained a mining lease from the Government of Madras dated September 15, 1953 under which he was permitted to work and win iron ore in a tract of land in a village in Chittoor district. The terms upon which the lessee was to work the mines are not very relevant but what is material is that under this instrument the lessee bound himself to pay a dead rent of Rs. 1,140/2 per year if he used the leased land for the extraction of iron ore and a higher amount if used for other purposes. Besides, he also bound himself to pay a royalty of 8 annas per ton of iron ore if the ore were used for extraction of iron and if the iron ore was used for any other purpose such as for sale in specie, at Re. 1 /- per ton. In addition, the lease also stipulated for the payment of surface rent at Rs. 1-8-3 per acre per annum in respect of the surface area occupied or used. The lessee worked the mines, extracted ore and marketed it.

When the State of Andhra was separated from Madras in October, 1953 the district of Chittoor became part of the State of Andhra. In 1955 a demand was made upon the father of the appellant for the payment of land cess calculated in accordance with the provisions of ss. 76 and 79 of the Act and including in the computation of the " annual rent value". the amounts payable to Government in each year under the mining lease both as surface rent and royalty. The validity of this notice was objected to on grounds which are no longer material and the objections being upheld. the notices were quashed on writ petitions filed to the High Court, Andhra Pradesh by the appellant's father. After the decision by the High Court in his favour the appellant's father died. On March 10, 1958 two notices were issued to the appellant demanding the payment of the sums specified therein as being the messes for the years 1952 to 1954 and 1955 to 1957 respectively and threatening coercive proceedings for their recovery in the event of the demand not being complied with. Impugning the validity of the notices of demand for the earlier triennial, the appellant filed writ petition 534 of 1958 in the High Court of Andhra Pradesh and a similar petition No. 535 of 1958 challenging the validity of the notice of demand for the later period. While these petitions were pending before the High Court a further notice of demand claiming the pay-