KULDEEP GUPTA Vs. STATE OF M P

JUDGEMENT

(1.) THE petitioner by this petition has challenged the show cause notice issued vide Annexure P-4 under the provisions of section 146 of M.P. Land Revenue Code, 1959 whereby a sum of Rs. 24,135.10 paise was proposed to recover from his as arrears of land revenue.

(2.) IT is the case of the petitioner that he was working as II Division Clerk while preparing bills for payment Pateli Commission certain irregularities were detected. Police complaint was made and after detailed departmental enquiry petitioner was removed from services in the year 1980. No action was taken for more than 20 years and now vide Annexure P-4 after about 20 years same is being taken for recovery of amount under section 146 of M.P. Land Revenue Code. It is the case of the petitioner that amount in question is not arrears of land revenue and therefore same cannot be recovered under the provisions of section 146.

(3.) I have heard learned counsel for the parties. Under the provisions of section 146 Tahsildar or Naib Tahsildar has got right to issue show cause notice in connection with recovery of land and revenue. Section 147 contemplates and provides for process for recovery of land revenue. Admittedly in the instant case the petitioner was working as clerk and because of certain irregularities committed in payment to certain officials, he was dismissed from services. The amount in question is not land revenue and therefore the provisions of sections 146 and 147 are not attracted.