(1.) THE circumstances under which this revision has been filed against the order of the Collector, Tonk, dated 14. 11. 1963, are that on 13. 5. 1957 the Chairman, District Board, Tonk, issued a requisition to the Sub-Divisional Officer, Malpura, for realisation of an amount of Rs. 10,100/- under the Rajasthan Public Demands Recovery Act, as arrears for cess for village, Rajpura. THE applicant filed objections, and on 2. 7. 1958 another notice was issued to the applicant under Section 6 of the Public Demands Recovery Act, reducing the amount only to Rs. 1,635. 08. An objection was taken on 18. 10. 1958 that proceedings could only be taken by the Collector. On 29. 8. 1959, the Sub-Divisional Officer held that the requisition was not valid. Another requisition was filed by the Administrator District Board (Collector, Tonk) in the court of the Sub-Divisional Officer on 16. 8. 1960, and a notice under sec. 6 ibid was received by the applicant on 14. 9. 1960. An objection was filed denying the liability on 12. 10. 1960 under sec. 8 of the Act. In the meanwhile, Rajasthan Act No. 42 of 1960 came into force, which brought about changes in the recovery of miscellaneous revenues and other moneys and by virtue of sec. 4 of the said Act, all pending proceedings under the Public Demand Recovery Act were to be transferred to the Collector for recovery under the Rajasthan Land Revenue Act. THE sub-Divisional Officer by his letter dated 12. 4. 1961, forwarded this case and other pending cases under the P. D. R. Act, for issuing necessary orders and directions to the concerned Tehsildar for realising the dues.
(2.) A revision was filed in the Board of Revenue against this letter of the Sub-Divisional Officer, which was rejected mainly on the ground that no revision could be maintainable against a mere letter as it was not an order. Various objections were filed before the Collector, Tonk, which were rejected by him vide his order dated 14. 11. 1963. The present revision is directed against the said order of the Collector, Tonk.