DINA NATH Vs. CHAIRMAN, TOWN AREA COMMITTEE

JUDGEMENT

(1.) IN this writ petition the petitioner claims the following reliefs: -

(2.) THE facts relvant to the disposal of this writ petition are as follows, The petitioner was a Dharat contractor of the Town Area Committe Udhampur (hereinafter to be referred to as the TAC) in the year 1955 -56, As against the contract for the previons year 1954 -55 which was for Rs, 20,000 the petitioner had to pay on account of Dharat to the TAC a sum of Rs. 33,000 for that year. The increase in the Dharat amount was due to the fact that in the year 55 -56 the goods belonging to various departments of the Government imported into the town of Udhampur were also liable to Dharat. They were not so previously according to the petitioner. The Government departments imported goods into the town area limits of Udhampur and a Dharat duty amounting to Rs. 9065/14/6. for that year was recoverable from the Government departments. Against this amount the Sericulture Department had paid Rs. 524/14/ -. Various representations were made by the petitioner to the TAC as well as to the higher authorities for recovery of the amount of Dharat due from Government departments and even a recommendation was made by the TAC to the Minister concerned that the arrears due to the contractor on account of the Dharat duty from Government departments be paid to him, or at least a rebate of that amount be sanctioned in his favour, but all these attempts bore no fruitful results On the other hand it is alleged that for a sum of Rs.

(3.) ,000 which is due from the contractor to the TAC on account of his contract money, a writ of demand under S. 33 of the TAC Act has been issued against the petitioner by the TAC, It is to challenge this order that the present writ has been filed. 3.Numerous grounds have been taken in the writ petition, but some of them appear to be irrelevant and were not consequently pressed by the petitioners learned counsel at the time of arguments. His sole contention was that the writ of demand should be quashed or in the alternative the TAC be ordered to issue a writ of demand for the money that is due to the contractor from the various Government departments, or again the contractor be allowed a set off and in this way the writ of demand calling upon the petitioner to pay Rs. 3000 as arrears of tax be quashed.