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6. Before proceeding to consider the various reasons which the Commissioner (Appeals) has considered in his order, certain historical aspects of the communidades which were not seriously disputed by both the parties may be stated. They have been brought out broadly by the Commissioner (Appeals) in his order. These historical aspects can be shortly summed up as under.

7. It appears that some centuries ago before Goa came successively under the domination of Hindu rulers of Kadamba dynasty, Muslim rulers like Malik Hussain and lastly the Portuguese, a large number of families from across the Western Ghats abandoning their original homestead on account of wars, epidemics or famine came over and settled in Goa. Unlike the development and settlement which took place in other parts of the country, the peculiarity of this settlement lies on the fact that these various families who were known at that time as Gaocares reclaimed and brought under cultivation marshy and other lands lying waste in villages with the assistance of their dependants and servants whom they had brought with them. They cultivated the lands collectively and divided the produce among themselves. It is not possible to know exactly whether originally separate families of Gaocares held land as common property forming a family communidade and later these family communidades federated into village communidades or whether village communidades preceded the family communidades in Goa. Historically it is also true that these Gaocares followed a community system and governed their affairs in common and also evolved rules for division of surplus income among the registered heirs of the deceased members. In course of time, new families migrated into Goa. These new families were allowed to cultivate the lands which were not already brought under the plough and received from them 'foro-de-Cotubana'. Some of the new communidades were engaged to work as direct cultivators called Culcharins. Due to subsequent developments in which there were continuous wars between Hindu and Muslim invaders, Gaocares ran into debts and to meet their liabilities issued shares. The shares gave the holders a right to participate in the income of the communidades but not to intervene in its administration. It appears that after the Portuguese established themselves in Goa, they brought the institute of communidades under their administrative tutelage. But the different communidades had different customs and systems of working which were subsequently codified in a formal code in April 1961 which came to be known as the Code of Communidade, 1961. This Code of Com-munidade was made by decree of the Governor General being Legislative Diploma No. 2070 dated 15-4-1961. It must be stated that this Code of Communidade was framed before liberation of Goa and even after liberation, the same Code continued to be operative with the difference that the communidades are under the administrative tutelage of the Government with the highest powers exercised by Lt. Governor of Goa. There are more than 225 such communidades in Goa and it is only these two communidades which have raised the dispute regarding their status. It is not known whether any other communidades have been assessed on similar basis. But the fact remains that the point involved in these appeals is unique one and will affect large number of similar institutions in Goa. It is for this reason that we have given anxious thought to the various arguments raised before us by both the parties. With this background, we would proceed to note down the reasons on the basis of which the Commissioner (Appeals) held the status of the present assessee as that of local authority.

8. It is seen from the order of the Commissioner (Appeals) that he has mostly considered the historical background of the communidades in Goa as have been brought out in the report of the Goa Land Reforms Commission, Chapter IV. After noting these historical aspects which have been summarised by us in paragraph 7 above, the Commissioner (Appeals) proceeded to observe that the Gaocares governed themselves by certain functions dedicated by the ideals of ancient institutions and tempered in the rules of natural justice. Referring to sub-paragraph 6 of the report on page 32, the Commissioner (Appeals) observed that the Code of Communidade made the communidades the absolute owners of the property and they were absolved from the payment of ground rent to the Government with effect from 1961. According to him, the entire land belonged to the whole village and not to any individual. The individuals had only the rights to income being the persons who participated in the village economy. As per the existing law, the communidades could seek the appropriation for public use, the land that they needed for education and protection. From the inception, the communidade was corporate entity and had the corporate status owning the property. It was intimately connected with economic, cultural, social and judicial aspects of the respective villages. Each village had one communidade and this position continues even today as seen from the report. The communidades are under administrative tutelage of the State. The Commissioner (Appeals) then proceeded to note down the powers of the Government as mentioned in article 153 of Chapter IV of the Code of Communidade. Then he referred to Article 30 of the Code of Communidade (the Code) which dealt with the powers of the communidades. As per these powers a communidade could elect for a period of three years, ordinary attorney and his substitute in the manner established in the Code, it could appoint special attorneys when necessary or dispense with them according to circumstances and interest of the communidade. It could decide over the works and extraordinary expenses to be made. It could decide over the creation and extension of the health centre, extension over the period of duration and maintenance of the same ; it could also decide over the introduction of sweet and saline waters in the 'Casenas'. As per Article 31 of the Code, the decision of the communidade could be implemented only after the sanction of the Governor General (Now Lt. Governor). The Commissioner (Appeals) then noted the present position of the communidades as given in the Rane Commission Report with particular emphasis on the following observations:

The ground rents that the communidades used to pay to the revenue office have been abolished. Historical truth, focussed by Cunha Revera, was thereby restored by recognising that the land belonging to the communidades belong to them as perfect (sic) property and the ground rents not necessarily correspond to their division into produce and property, the former belonging to the communidades and later to the State."
We now proceed to note down the important clauses that were brought to our notice. Article 3 of the Code provides that each communidade is composed of (a) jonoeiros, (b) shareholders, (c) jonoeiros and shareholders, (d) shares. The part of the annual income to be claimed by the jonoeiro is called jono and that of the shareholder is called dividends. In case the disentail of the communidades has taken place followed by the distribution of their lands or estate to the jonoeiros or shareholders, 'the owners of such land or estate shall substitute in everything, the same jonoeiros or shareholders, transferring to these all the duties that befell on the respective communidades'. Article 4 of the Code provides that only the jonoeiros and the shareholders can participate in the profits and losses of communidades and only they are liable to rights and duties that are guaranteed and imposed to the components of communidade by this Code. [Emphasis supplied] For the purpose of this article, the orphans of the jonoeiros, their widows and maid-daughters who have right to draw the income of jonos or life pension according to the private law of the respective com-munidades are considered jonoeiros. Article 5 of the Code provides that the communidades are under administrative tutelage of the State, according to the rules contained in the Code and their lands may be given in long lease or transfer in the form established in the Code. [Emphasis supplied] From the year 1962, the communidades shall not have to pay ground rent to the 'Fazenda' (revenue office). Article 8 of the Code provides that the communidades may seek, according to the existing law, the expropriation for public utility of the land that they need for irrigation and protection. Article 9 of the Code prohibits the communidades from filing any civil suit without the consent of the Administrative Tribunal. Article 10 of the Code states that the communidades shall be represented in courts of law or other public offices by ordinary attorneys effective or substitute on duty or by special attorneys. Article 11 of the Code provides that the personal summons of the communidades shall be made on the person of the respective administrator or the person in charge of the administration. Article 13 of the Code provides that the income by way of jonos on the components of the communidades and the right to future income may only cease from the dates of the sale to the respective communidades. Under Article 16 of the Code, all the services hereditarily rendered by certain families and paid out of the produce from certain lands are abolished. Under Article 18 of the Code, the communidades may create health centres after consultation with the directorate of health service and the application shall be invited by the directorate of civil administration in accordance with the law in force. Under Article 19 of the Code, all the fines established in the Code and those mentioned in the clauses of contract or auction will be recovered according to the terms contained in title V when not paid voluntarily and shall be credited to pensioner's savings bank. Under Article 20 of the Code, the components of the communidades are the following persons:
(1) Those who can claim the jonos either per capita or per stripes and their male descendants through male line.
(2) Those who possess in the communidade registered shares in their own name.
(3) Those who can claim a part of the net income of the communidade, whatever the nature and the name of the claim since it is registered in respective book of communidade on application addressed to the administrator with the document of transaction attached. Under Article 21 of the Code, the right to jono of the components to which item (1) of Article 20 refers is personal, intransmissible and imprescriptible and it takes place only after registration, except when registration takes place after the judgment of the appeal. Under Article 22 of the Code, the rights given to the shareholders under item (2) of Article 20 start with the registration of respective shares. Article 23 of the Code states that the jonos to be earned in future are not transferable in any form but under Article 24 of the Code the shares of the communidade are transmissible and transferable in accordance with the terms contained in the Code. Article 26 of the Code lists out the rights of the components of the communidade, that is to say, the members of the communidade. The rights include the right to intercede, discuss and vote in the meeting of communidade, right to be elected or appointed to any post in the communidade, to make up for the deficit, to urge the president of the administration board to convene the communidade with necessary justification, to urge to the president to hold an extraordinary meeting of the board with the mention of the subject to be discussed and finally to denounce the deviation of the fund of communidade, usurpation of its lands or other illegal acts as well as any irregular procedure or mistake of the employees of the communidade. Article 28 of the Code refers to persons who cannot take part in the decisions of the communidade. Amongst them are minors or insolvents, debtors of the communidade, those who have instituted suits against the communidade (only as regards the matter pertaining to the suit), those who have been deprived of the right to vote by judgment against which no appeal has been filed and foreigners. Similarly under Article 29 of the Code, some more categories of persons are mentioned who cannot be elected or appointed to the posts existing in the communidade. Here also the same categories as under Article 28 appear. Article 30 specifies the different powers enjoyed by the communidade. These have been referred to by the Commissioner (Appeals). As mentioned earlier, Article 32 of the Code provides that for creation of expenses of prominent nature or of any other extraordinary expenses for purposes other than the benefit of the communidade, the matter can be voted only by the number of components (members) who represent at least two third of the capital invested. [Emphasis supplied] Article 114 of the Code prescribes that in the normal season of payment of jonos and dividends the key keepers usually calculate the amount that is necessary for such payments by drawing the average of the payments made in the same season during the last three years. Articles 118 and 119 of the Code refer to the appointment of the administrators of communidade. Article 153 is devoted to the powers of the Governor General. Chapter V containing Article 154 of the Code refers to the powers of administrative tribunal. Articles 182, 183, 184 and 185 of the Code mainly deal with the registration of jonoeiros. This has prescribed inscription of jonoeiros which is to be made in the month of May each year. The purpose of these provisions appear to be to ascertain in each year the persons who can be recognised as jonoeiros and in case of death, the legal heirs. Article 193 of the Code is regarding admission of jonoeiros. Unless the jonoeiro is admitted, he cannot claim jonos. Articles 199 to 201 of the Code deal with inscription of shareholders. Article 410 of the Code states that the shares are transferable and the form of transfer is the 'portence' (belonging to) written at the back of the respective shares. In Table 8 of the Schedule of the Code, the rules relating to the distribution of jono as applicable to the different communidades, including these two Mapusa and Nerul, the present assessees are elaborated.