Decided on September 20,1972

STATE Appellant


- (1.) This revision preferred by the State of Andhra Pradesh, represented by the District Panchayat Officer.Krishna, is directed against the judgment of the Subordinate judge, Machilipatnam, in Small Cause Suit No. 402 of 1968 dismissing the suit filed by the petitioner against, the respondent an ex- Sarpanch of Ganapeswaram Gram Panchayat.
(2.) Mr. J. K. Vaidya appearing on behalf of the Government Pleadar. relying upon two decisions of this Court, one rendered by Ramachandra Raju.J in C. R. P. No. 871 of 1970. dated 25-9-1970 (reported in 1971 Andhra Pradesh High Court Notes, page 85)and the other by Madhava Reddy J., in C. R. P. No. 188/70 dated 5-7-1971 contended that the finding recorded by the lower Court that the District Panchayat Officer is not the competent authority to institute the suit under Section 150 of the Andhra Pradesh Gram Panchayat Act, 1964 overlooks the fact that Rule 7 of the rules framed by the Government in G. O. Ms. No. 569 Panchayati Raj (Panchayats VIII) dated 13th May, 1965 empowers a District Panchayat Officer to recover any sum certified to be due from any person by the auditor,
(3.) The relevant facts necessary for the disposal of the revision petition are these. The respondent (defendant) was the Sarpanch of the Ganape- swaram Gram Panchayat from 1958 to 1964. A sum of Rs. 371-41 P towards house tax and profession tax relating to the year 1958-59 was allowed to become time-barred and the respondent is made liable for that amount on the ground that he had not taken coercive steps to realise the rax for that year. Similar latches on his part to collect the taxes for the subsequent years also are detailed in the plaint. The auditor issued a surcharge certificate for recovery of the amounts shown in the plaint from the respondent. The respondent remained exparte in the lower court.;

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