KALAIN ANCHALIK PANCHAYAT Vs. SWETY GAON PANCHAYAT

JUDGEMENT

(1.) This Revision petition has arises against the JUDGMENT & ORDER dated 3.11.95 passed by the learned District Judge, Cachar, Silchar in Misc. Appeal No. 11/95 allowing the appeal by reversing the order datd 4.8.95, passed by the learned Assistant District Judge in Misc. Case No. 64/95 in connection with Title Suit No. 64/95.

(2.) The respondent as plaintiff filed the above mentioned suit seeking declaration of right to collect cattle registration fee of Gaon Panchayat under Kalain Gaon Panchayat and also for injunction restraining the defendants, Anchalik Panchayat in interfering with the collection of registration fees of Cattle market under the said Panchayat. Vide order dated 20.6.95 the trial Court granted an order of interim injunction and the same was subsequently vacated after hearing the defendant by order dated 4.8.95. Being aggrieved the plaintiff filed an appeal before the Lower Appellate Court and as stated above, the same was alllowed.

(3.) The case of the plaintiff is that under sub-section (3) (e) (i) of Section 25 of the Assam Panchayat Act, the plaintiff 1994 Gaon Panchayat has power to collect registration fee of the catties sale in the market within its jurisdiction. The appellant/defendant resisted the contention of the plaintiff on the ground that the Gaon Panchayat has no power and authority to realise any revenue from any market or others within the jurisdiction which is exclusively be dealt with by matter to the-Anchalik Panchayat. Further contention is that earlier the Assam Panchayati Raj Act, 1986 governing the constitution, power and function of the respective Panchayat, but after the 73rd amendment of the Constitution of India by the 73rd Amendment Act, 1986 Act has been replaced by State of Assam by enacting a new Act, namely, Assam Panchyat Act, 1994 (the 1994 Act), in conformity with the provisions of the Constitution under Article 243 (H) of the Constitution the Legislature of a state may by law authorises a Panchayat to levy collect and appropriate taxes, duties, tools and fees in accordance with such procedure, and subject to such limits and Article 243 (I) provides for a Finance Commission to review the financial position of the Panchayats. The 1994 Act provides for three tier Panchayat system, namely Gaon Panchayat, Anchalik Panchayat and Zila Parishad with different power and functions of each. The source of revenue of the Panchayat is different types of Hats and Bazars, namely, Private: Hats and Hats owned by the Panchayats such Hats are. situated in some particular area and such Hats covers various Gaon Panchayats and a Anchalik Panchayat may have a number of Hats within its jurisdiction so far Private Hats are concerned, as per Section 107 of the 1994 Act. The Gaon Panchayat have exclusive jurisdiction to settle the same. But so far Panchayat Hats are concerned, it is the Anchalik Panchayat who can settle the said Hats as per Section 105 of the 1994 Act, 20% proceeds of which has to be deposited to the Zila Parishad and 40% to be distributed among the Gaon Panchayats under the Anchalik Panchayats and intention of the legislature being equitable distribution of the proceeds to some Gaon Panchayat who do not have hats. Similarly Hats with value between one lac to 3 lacs come under the Zila Parishad under Section 109 and sale proceeds be distributed in the similar manner. Under Section 25 of the 1994 Act the Gaon Panchayat also cam impose tax on private Hats and fisheries as well as taxes on cases of fees of registration of the cattle sold within the local area of these private Hats etc. but has no jurisdiction to collect so in rspect of the cattle sold in Panchayat Hats, in asmuch as cattle from different Gaon Parishads are being sold' and the lessee of such hats/bazar is to collect such cess/fees etc. of sale of cattle and a portion of the sale proceed is received by all the Gaon Panchayats. That as the provisions of the Act provides the jurisdiction of respective panchayats over Panchayat Hats and private hats, a Gaon Panchayat can not interfere in respect of collection of cess or fees in respect of Articles and cattle sold in a market which is settled by the Anchalik Panchayat as per provisions of the Act.