GOAN PANCHAYAT Vs. MUNNA LAL GARG

JUDGEMENT

(1.) GAON Panchayat, Kulpahar, district Hamipur appears to have auctioned the right to collect the Tehbazari dues within its territories. In the auction the Respondent No. 1 made tae highest bid of Rs. 9,999/. Gaon Panchayat entered into a contract with him wherein, for payment of tae amount, the Respondent was given the right to collect Tehbazari dues. According to the terms of the contract, the Respondent paid 2/3 of the contract amount at that time. He however defaulted in payment of Rs. 3,333/ -. The Gaon Panchayat initiated proceedings for recovery as if it were an arrear of land revenue. The recovery proceedings were challenged by way of a writ petition. A learned single Judge held that none of the provisions of the U.P. Zamindari Abolition and Land Reforms Act or the Panchayat Raj Act or the Gram Samaj Manual authorised the recovery of such contractual sums as arreas of laud revenue. We are in agreement with the reasoning and the conclusion reached by the learned single Judge.

(2.) THE case is directly covered by Mumtaz Ali v. Sub -Divisional Magistrate, 1970 AWR 6. There also the Town Area Committee tried to recover the balance of a contractual sum, for which the right to realise Tehbazari was auctioned, as arrears of land revenue. The proceedings for recovery were quashed as being without jurisdiction it was held that the Petitioner himself was not liable to pay any Tehbazari Tax. In fact he had undertaken a contract to collect that tax and to pay the Town Area Committee a fixed sum of Rs. 13,500/. This sum was not the amount of Tehbazari tax. It was a premium for the right to collect that tax. It was the consideration of the contract given to him by the Town Area Committee. This sum therefore could not be characterised as arrears of tax within the meaning of Section 21 of the Town Areas Act and Section 173 -A of the U.P. Municipalities Act.

(3.) THE appeal has no substance and is accordingly dismissed. We however make no order as to costs.