Chandrasekhara Aiyar, J.
1. This second appeal preferred by the plaintiff raises a simple question. He contends that, in respect of agricultural lands for which he has been assessed to property tax by the Municipal Council, Salem, he is not the owner, as the lands are ryoti in the possession of occupancy ryots. He has to be assessed not on the kudiwaram but only on the basis of his melwaram right. Section 81(4)(b) of the Madras District Municipalities Act contemplates an assessment on the land-holder and the tenants. Whether the ryots can be described as tenants when they have occupancy rights is a question with which we are not now concerned. The plaintiff is certainly a landholder within the meaning of the Madras Estates Land Act. Granting that the definition of the Estates Land Act will not apply, we have to find out whether he comes within the description of ' owner ': on whom the assessment is to be levied under Section 86 of the Act. ' Owner ' is defined in Section 3(17) as including a person who receives or is entitled to receive the rent or the profits of the property. The plaintiff is such a person as he receives rent--at any rate he receives the profits of the property. Whether a person in the position of the appellant can be assessed to property-tax on the basis of his melwaram right was considered in Chairman, Municipal Council, Anakapalle v. Narqyana Gajapati Raju Bahadur Garu : AIR1939Mad946 , where the question arose whether he could be assessed on the basis, of the kudiwaram interest also; and it was held that he could not be as the kudiwaram belonged not to him but to the ryots. The idea underlying the Act is that a person who owns property is liable to assessment of property-tax; and it does not seem to be necessary that he should own the entire interest in agricultural land. The Act itself makes a distinction between the interest of the landholder and the interest of the person who cultivates the land, be he a cultivating tenant or a tenant with permanent rights of occupancy.
2. The second appeal is hence dismissed with costs. No leave.