BABU RAM Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Contract for the vend of country liquor shop for the year 1948-49 at Sultanpur Lodhi and some other places in the Punjab was obtained by the petitioner and one Jamna for a sum of Rs. 25,000/-. The same party had a contract for the vend of country liquor shop during the preceding year. The petitioner and Jamna Dass executed separate bonds with separate sureties half of the amount of the contract. Admittedly the same practice had prevailed with the Excise and Taxation Department for some years prior to that, though it is now alleged in the written statement filed by the State that the said practice was not in accordance with the terms and conditions of the auction. Petitioner had admittedly paid out the amount due under the bond executed by him and by his surety. Rupees 12,622/-, however, remained due as the half share of Jamna Dass. According to the stand now taken up by the respondents the liability for payment of this amount was joint and several between Jamna Dass and the petitioner.

(2.) On October 3, 1962 a notice of which copy is annexure 'A' to the writ petition, was issued to the petitioner calling upon him to show cause as to why the said amount be not recovered from him on account of the arrears of licence fee for the years 1947-48 and 1948-49. Petitioner filed written objections against the demand. Petitioner's case is that his objections were accepted and the Deputy Excise and Taxation Commissioner, Jullundur, directed the Excise and Taxation Officer, Kapurthala, to discharge the petitioner of the liability. The petitioner applied for a copy of the said order. In reply to that request a communication dated January 9, 1963 (copy annexure 'B' to the writ petition) was sent to the petitioner wherein it was stated that the copy applied for by him could not be granted to the petitioner as the order which had been passed was of an executive nature. In the same communication the petitioner was, however, informed that the Excise and Taxation Officer, Kapurthala, had been directed to discharge the petitioner of his liability for the payment of the outstanding dues if the petitioner had made payment of this share on account of arrears for the country liquor shops at Dalla and Sultanpur. Thereafter there was a change in the incumbent of the office of the Deputy Excise and Taxation Commissioner, Jullundur. On October 4, 1963 the Excise and Taxation Officer, Kapurthala sent to the petitioner a memorandum of which copy is annexure 'C' to the writ petition wherein it was stated that the Deputy Excise and Taxation Commissioner, Jullundur Division, had directed that the orders passed by his predecessor regarding the discharge of petitioner's liability for the payment of outstanding dues could not hold good "in the light of decision of the High Court in the case of Shri Bhagat Singh versus Punjab State" and calling upon the petitioner to deposit the requisite amount in the Government treasury.

(3.) The petitioner did not pay out the amount in question and when he was under the threat of being coerced to pay the amount as arrears of land revenue he filed this writ petition on November 20, 1963 which was admitted on the next day by the Motion Bench (Falshaw C.J. and Harbans Singh, J.). Arrest and recovery proceedings were stayed by the Motion Bench for the duration of the writ petition.