JAGDEV SINGH Vs. STATE OF PUNJAB

JUDGEMENT

(1.) IN this writ petition under Articles 226/227 of the Constitution of India the petitioner has prayed for quashing the demand notice dated 20.10.1993 annexed as annexure P-1 with the writ petition. Learned counsel for the petitioner submits that the Block Development and Panchayat Officer had no jurisdiction to issue this demand notice to the petitioner under Section 85 of the Punjab Gram Panchayat Act.

(2.) WE have gone through the relevant provisions of law and find that the amount stated in the impugned notice which is sought to be recovered from the petitioners, is neither assessed nor determined by any competent authority. Moreover, the Block Development and Panchayat Officer is not competent to issue notice to the petitioner directing him to deposit the amount mentioned in the notice under any of the provisions of the Punjab Gram Panchayat Act or any other Act or Rules. Learned counsel appearing for the Block Development and Panchayat Officer has very fairly conceded this position.