DEOKI NANDAN KEJRIWAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) THE present four Writ applications have been taken up together and with the consent of the parties have been heard at the stage of admission itself for final disposal as they all involved similar facts and common question of law.

(2.) IN the four Writ applications the challenge is the order passed by respondent No. 2, Member, Board of Revenue, Bihar, Patna, dated 8.12.2004. The said order has been passed in four revision applications preferred by Bhagalpur Municipal Corporation through its Chief Executive Officer being Revision Case Nos. 191,193,192 and 190 of 2004 respectively. All the four revision applications were disposed of by the said common order. By the said order the revision applications were allowed and while setting aside the order of subordinate authority i.e. Commissioner of Bhagalpur and the Collector, Bhagalpur, it was held that the petitioners were liable to pay interest under Section 17 of the Bihar Public Demand Recover, Act, 1940 (hereinafter referred to as 'the Act') on the respective certificate dues in the four -certificate cases instituted by the respondent -Municipal Corporation for realisation of arrears of municipal tax. The four certificate cases are Certificate Case No. 1 3/1996 -97, M 10/1995 -99, M 1/1993 -94 and M 2/1996 -97 respectively in relation to the four writ applications aforesaid. As against these four certificate cases, the proceedings before the Collector Bhagalpur were registered as Certificate (Appeal) Case Nos. 70,72,72 and 71 of 2003 -04 from which arose Misc. Certificate Case Nos. 10,5,9 and 6 of 2003 -04 before the Commissioner, Bhagalpur, from which the revision applications as aforesaid were preferred before the Member, Board of Revenue.

(3.) IT is not in dispute that no party raised any objection as to the earlier order of the Collector dated 29.8.2003 by which he had ordered for payment of certificate dues alone in instalments in six months. The Corporation did not object to that order and now once the entire payment is made and appropriated by the corporation, it then filed our revisions as indicated above before the Commissioner, Bhagalpur assailing the order dated 6.10.2003 of the Collector by which as noted above he closed the certificate proceedings. The Commissioner, Bhagalpur division by his order dated 17.3.2004 rejected the revision applications filed by the Corporation holding that as the Corporation had not objected to the order passed by the Collector on 29.8.2003 in any manner rather it accepted payments in full satisfaction of the certificate. It was clear that no further interest was payable and there was an agreement apparent as between the parties who were represented before the Collector. He further held that once the entire principal amount of certificate was paid there was no justification in invoking the Act merely for enforcement of payment of interest. While doing so the Commissioner noted the judgment of Division Bench of this Court in the case of Purtabpore Company Limited v. The State of Bihar and Ors. since reported in 1979(2) BLJ 279 also reported in 1978 BBCJ 536. To this case I will advert later. Against these orders the corporation filed four revision applications as noted above before the Member, Board of Revenue, Bihar, Patna, which were disposed of. by the impugned order dated 8.12.2004 by which he allowed the revision applications and set aside the order of the Commissioner and the Collector. Even though he noticed that there was no dispute that when the Collector pass 3d the order dated 29.8.2003, which was passed in presence of both the parties and none of the parties challenged that order. He held that no sooner certificate proceedings are instituted by virtue of Section 17 of the Act, interest is automatically payable along with cost as contemplate I under sections 17 and 45 of the Act respectively. It is this finding that is under challenge in the present writ applications.