SUBA SINGH Vs. DEPUTY COMMISSIONER, JULLUNDUR

JUDGEMENT

(1.) The petitioners impugn the notice dated July 24, 1974 (Annexure P. 1) issued by Tehsildar, Nakodar for the recovery of Rs. 9458/- as lease money of certain railway land leased out to the petitioner through the Deputy Commissioner, Jullundur, for the period of 1954 to 1959.

(2.) The primary challenge is on the basis that the Tehsildar has no jurisdiction under any law to recover this amount from the petitioners and more particularly cannot recover it as arrears of land revenue.

(3.) In the reply filed on behalf of the respondent-authorities in the form of an affidavit of the Deputy Commissioner, Jullundur, it has been stated in para 4 of the same "the recovery is not being made as arrears of land revenue" and further in para 12 "the line of action is to be considered by the Government after the notice issued by Tehsildar Nakodar." In the face of these averments it is clear that the respondent-authorities do not sustain the validity of notice Annexure 'P-1'. Even in sub-para (a) of para 16 of the affidavit of the Tehsildar, it has been stated that "it is incorrect that the recovery is being effected as arrears of land revenue" but it has been maintained in para 14 of the said affidavit that the impugned notice has been issued under section 18 of the Punjab Land Revenue Act, 1887. A bare reading of this section makes it manifestly clear that a writ of demand can be issued by a Revenue Officer for the payment of arrears of land revenue which have accrued due to the State. The amount in question apparently is not arrears of land revenue and it has been so conceded in both the returns filed by the Deputy Commissioner and the Tehsildar.