LAWS(UTN)-2021-3-7

SAROJ Vs. STATE OF UTTARAKHAND

Decided On March 03, 2021
SAROJ Appellant
V/S
STATE OF UTTARAKHAND Respondents

JUDGEMENT

(1.) The petitioners are the opposite parties to the proceedings, which were being held under Section 34 of the Land Revenue Act, to which, the cognizance has been taken by the Court of Tehsildar, Berinag, District Pithoragarh, while exercising his suo moto powers, under Section 202 of the Land Revenue Act, as has been argued by the counsel for the petitioners.

(2.) The argument raised by the learned counsel for the petitioners is that the initiation of the proceedings in pursuance to the issuance of the notice, which is impugned in the present Writ Petition i.e. dated 19th January, 2021, is without competence, and the issue of competence has been agitated by the learned counsel for the petitioners, on the pretext that there are two judgments, on which, he wants to place reliance, a judgment, which has been rendered by Gujrat High Court, in R/Special Civil Application No. 23469 of 2007, Hasmukhbhai Dahyalal Soni Vs. Collector, Gandhinagar, particularly, he has made reference to para 9 of the said judgment, which is referred to hereunder :-

(3.) The second judgment, on which, he has placed reliance is, on a judgment, which was arising from the judgment of Punjab and Haryana High Court, which travelled upto the Hon'ble Apex Court and the Hon'ble Apex Court vide its decision, which was rendered in Appeal (Civil) No. 4808 of 2007, State of Punjab and others Vs. Bhatinda District Coop. Milk P. Union Ltd., while determining the aspect of grant and exercise of suo moto powers, which could be exercised by the Court, has observed that even if the statutory grant of suo moto powers, has had to be exercised, within a reasonable time frame, if it aims at for reopening of the order of an assessment therein, which was arising out of Punjab General Sales Tax Act. The principle, which has laid down therein in para 20 of the said judgment, which is quoted herein, in fact, the Hon'ble Apex Court was dealing with an aspect of an exercise of suo moto powers for drawing a revisional proceedings under Taxing Law, where under the said backdrop of the intention of the legislation, which was sought to be enforced pertaining to imposing a tax, the Hon'ble Apex Court has held that the suo moto powers could be exercised by the Revisional Court under the Taxing Law, has had to be within a reasonable period, and there cannot be any undue delay for initiation of proceedings. Para 20 of the said judgment reads as under :-