BISWANATH SOMADDER,J. - (1.) Affidavit of service filed in Court today be kept on record.
(2.) Having heard the learned advocates for the parties and upon perusing the instant application, it appears that the writ petitioner is seeking to continue as a tax collector of Herampur Gram Panchayat situated in the district of Murshidabad, for which he prays for issuance of a writ in the nature of mandamus.
(3.) The relevant provision of law relating to engagement of tax collector can be found in Rule 31(1) of the West Bengal Panchayat (Gram Panchayat Accounts, Audit and Budget) Rules, 2007. Rule 31(1), relevant portion whereof reads as under: "31. Engagement of Tax Collector and related issues. --(1) If it is considered necessary and expedient, a Gram Panchayat may, at its meeting resolve to engage for a specified period, not exceeding two years at a time, one person residing within its territorial jurisdiction, to work on commission basis as Tax Collector for collection of taxes, rates and fees assessed by the Gram Panchayat. The Gram Panchayat shall also determine, at the meeting, the rate of commission payable to such Tax Collector in such manner as may be directed, by order, by the State Government from time to time. A tax Collector shall pledge security bonds for rupees one thousand in the form of any Government Savings Certificates with the Gram Panchayat: ...";