RAJENDRA DEB Vs. STATE OF TRIPURA

JUDGEMENT

(1.) This petition is directed against the judgment dated 13.3.90 passed by the learned Member, Tripura Sales Tax Tribunal, Agartala, West Tripura, in Revision Case No. 70/REV/ 78 whereby the Tribunal set aside the order dated 15.11.1978 passed by the learned Survey and Settlement Officer, West Tripura in Appeal Case No. 5 and 6 of 1978 and the order dated 24.4.1978 in Eviction Case No. 149 of 1977 and directed eviction of the present petitioner from the disputed land on the ground of non-payment of rent for the years 1381,1382 and 1383 B.S.

(2.) I have heard Mr P. Deb Ray, learned counsel for the petitioner and Mr K.N. Bhattacharjee, learned senior counsel along with Dr. H.K. Bhattacharjee, learned counsel for the respondents.

(3.) At the very outset Mr Deb Roy, learned counsel for the petitioner questioned the jurisdiction of the Tripura Sales Tax Tribunal, in passing an order of eviction in a revision petition filed under Section 95 of the Tripura Land Revenue and Land Reforms Act, 1960. His contention is that there is prevision in Section 93 of the Act for Second Appeal against the judgment of the first appellate Court and the respondents could not have filed a petition under Section 95 of the Act by way of revision without availing the provision of appeal. In support of his contention the learned counsel has also placed reliance on a decision of this Court reported in (1989) 1 G.L. R. 364. But after a careful consideration of the provisions embodied in Sections 93 and 95 of the Act of 1960 and the interpretation there of by this Court in the aforesaid judgment, I am of the view that an aggrieved party may in his option maintain a petition for revision against an order passed by the first revenue appellate authority without availing the provisions of second appeal. The ratio laid down in the said judgment is also an indication to this effect.