(1.) By this petition under Article 226 of the Constitution the petitioner challenges the right of the State Government to recover certain amounts from him as arrears of land revenue.
(2.) The facts leading to the petition arc as follows. As a result of auction, the petitioner was granted a licence to distil liquor in Kawardha in 1953 and 1954. The amount which the petitioner had to pay to the State Government was Rs. 18,100/-and Rs. 27,000/- respectively for the two years. At the time of the first auction, the State Government had intimated to the bidders that a surcharge or 7 1/2 per cent over the amount of the bid would be charged to all outstill contractors for the privilege to remove fuel and mahua from the Government forest. At the time of the second auction also, a similar condition was announced. Accordingly, the State Government sought to recover Rs. 1357-8-0 for the first year and Rs. 2032-8-0 for the second year from the petitioner. Respondents 2 to 4, who are respectively the Deputy Commissioner, Durg, the Divisional Forest Officer, Durg Division, Rajnandgaon, and the Tahsildar, Kawardha, have threatened to recover the amounts due from the petitioner as arrears of land revenue. Actually warrants for recovery of the amounts by attachment have been issued. The petitioner's case is that the demand of the amounts is without any jurisdiction and the mode ot recovery as arrears of land revenue is also illegal.
(3.) The respondents in their return have stated that the petitioner is liable for the surcharge as claimed by them on the basis of the condition which was announced at the time of the auctions. Shri H.L. Khaskalam, Addl. Government Advocate, for the respondents, justified the levy on the grounds that : (1) It is recoverable under the contract; (2) It amounts to a "commutation" charged under the Commutation Rules framed under Section 32, of the Indian Forest Act, 1927 (XVI of 1927); and (3) The amount is in the nature of "royalty" and is recoverable as arrears of land revenue.