Kuldip Singh, J. - (1.)The Tamil Nadu Revenue Recovery Act, 1864 (the Act) was amended by the Tamil Nadu Revenue Recovery (Amendment) Act, 1972 and Section 52-A was inserted in the Act. The validity of Section 52-A of the Act was challenged before the Madras High Court by way of a batch of writ petitions on the ground that the Tamil Nadu Legislature has no legislative competence to enact the said section. A Division bench of the High Court by its judgment dated October 7, 1980 allowed the writ petitions and declared Section 52-A of the Act ultra vires the powers of the State Legislature. These appeals by the State of Tamil Nadu are against the judgment of the Madras High Court.
(2.)Section 52-A of the Act reads as under:-
"52-A. Recovery of sums due to the Tamil Nadu Agro-Industries Corporation and other Corporations, etc. - Without prejudice to any other mode or recovery which is being taken or may be taken, all loans granted and all advances made to any person -

(i) by the Tamil Nadu Agro-Industries Corporation Limited, Madras, or

(ii) by such other Corporation (the shares of which have been contributed, underwritten or guaranteed by the State Government) as may be notified in this behalf by the State Government in the Tamil Nadu Government Gazette, or

(iii) from out of the Amalgamated Tamil Nadu Shares of the Post War Services Reconstruction Fund and the Special Fund for Reconstruction and rehablitation of ex-servicemen, together with interest on such loans and advances ,and all sums due to the corporations mentioned in clauses (i) and (ii) may be recovered in the same manner as arrears of land revenue under the provisions of this Act "

(3.)In exercise of the powers under section 52-A (ii) the Tamil Nadu government have from time to time notified various corporations such as the State Industries Promotion Corporation Ltd, the Tamil Nadu Small Industries Development Corporation Ltd.; the Tamil Nadu Industrial Investment Corporation Ltd.; the Tamil Nadu Small Industries Corporation Ltd., etc. etc.