EMPEROR Vs. RADHE LAL

JUDGEMENT

(1.) This is an application for revision of an order, dated the 20 September 1906, of the Officiating Sessions Judge of Gorakhpur, confirming the order of Babu Ganga Prasad, a magistrate of the first, class, sentencing the first three applicants to five months under Secs.147 and 353 of the Indian Penal Code and sentencing the last five of the applicants to three months rigorous imprisonment each.

(2.) It would appear that the applicants had made default in the payment of Government revenue. Property was seized under what was alleged to be an attachment under the provisions of the Land Revenue Act of 1901. The applicants resisted the seizure of the property and hence the charge against them and their Conviction,

(3.) It is contended on behalf of the applicants that the attachment was illegal. Section 147 of the Land Revenue Act empowers the Collector to attach and sell the property of a person making default in payment of Government revenue. Section 227, Sub-section 16, confers this power to attach and sell property upon an Assistant Collector of the first class in charge of a sub-division of a district. Section 228 confers a like power on an Assistant Collector of the first class although he is not in charge of a subdivision, but his power is limited to such cases or classes of cases as the Collector may from time to time refer to him for disposal. The Act in no case confers this power of attachment and sale on any other person. The attachment in the present case was not made by or under the authority of the Collector, or of the Assistant Collector in charge of a sub-division, or by an Assistant Collector to whom the case had been referred under the provisions of Section 228. The attachment and sale was made by the tahsildar, who gave some kind of a warrant of authority to the probationary tahsildar. The only sanction for the action of the tahsildar was a general order which the Collector had endorsed on an application by the tahsildar dated the 24 May 1906.