AMRIK WINES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Case heard via video conferencing.

(2.) Essentially, the ground raised in the petition, in respect of which even a question of law has been framed, is that the recovery of the aforesaid amount is sought to be made as an arrear of land revenue under the provisions of the Punjab Land Revenue Act, 1887; with land revenue itself, however, having been abolished by the State Government vide the Punjab Land Revenue (Abolition) Act, 1997 (Punjab Act No.8 of 1997), with the said Act essentially reading to the effect that with effect from the Rabi harvest of the agricultural year 1996-1997, the land revenue and additional land revenue payable under the provisions of the Act of 1887, shall be deemed to have been abolished. The 2nd clause of the said Act (only the said two clauses having been reproduced in the writ petition), states that the provisions of the said Act, of 1997, would have effect notwithstanding anything to the contrary contained in the Punjab Land Revenue Act, 1887.

(3.) Mr. Sharma, learned senior counsel appearing for the petitioner, points to sub Sec. (6) and (7) of Sec. 3 of the Act of 1887, which reads as follows:-