LOKI PRASAD RAM Vs. STATE OF ORISSA

JUDGEMENT

(1.) THIS is an application under Article 226 of the Constitution of India challenging the validity of the appointment of Tahsildar, Banapur, and his competency to exercise the functions of Banapur Grama Panchayat.

(2.) THE facts are that Banapur Grama Pan -chayat functioned till the middle of the year 1954, when a fresh election was held in July under the provisions of the Orissa Grama Panchayat Act (Orissa Act XV of 1948) hereinafter referred to as 'the Act'. The newly elected body was to take charge on and from September 1, 1954. There having been certain grave irregularities in the conduct of the election, a petition under Article 226 of the Constitution was filed in this Court which was numbered as O. J. C. No. 86 of 1954. That application succeeded in this Court and the election was set aside. No further election was, however, held; but the District Magistrate, Purl, purporting to act under Section 98 (f) of the Act read with Rule 248 of the Orissa Grama Panchayat Rules, appointed the Tahsildar of Banapur to exercise powers, of the Grama Panchayat. The Tahsildar thus acting as the Panchayat, without the previous sanction of the State Government as required under Section 44(2) of the Act imposed and collected the following taxes, viz.,

(3.) MR . A Das appearing on behalf of the petitioners challenged the validity of the appointment of the Tahsildar as the competent authority under Section 98 (f) of the Act. The original clauses (g) and (h) to Section 98 were re -lettered as clauses (f) and (g) by the Amending Act of 1951. Clauses (f) and (g) are in the following terms: