Bagala Ranjan Das vs The Assam Board of Revenue and Others

D. Pathak, Actg. C.J.

This Petition under Article 226 of the Constitution of India is directed against the order dated 20.2.76 passed by the Assam Board of Revenue, Gauhati dismissing the appeal filed by the Petitioner against the demand notice dated 4.6.1975. The Petitioner was served with a demand notice by the Collector District-Dibrugarh, under the Assam Betterment Fee and Mooring Tax (Dibrugarh), Act, 1953 (hereinafter called as the Act) demanding payment of the levy of Rs. 1,459.68 paise for a period of 13 years at the rate of Rs. 112.26 paise per annum.

Against the aforesaid order the Petitioner preferred an appeal Before the Assam Board of Revenue without success. Hence the present application has been filed in this Court on which a rule was issued. None appears to contest the application although notice was served on the Respondents.

Mr. A.K. Choudhary, the learned Counsel appearing on behalf of the Petitioner submits that this case is covered by a Division Bench decision of this Court in Civil Rule Nos. 96,97 and 98 of 1974 disposed of on 3.10.1980. In the aforesaid decision it was held that after the assessment of the levy the Petitioner should have been given an opportunity of filing the return u/s 11 read with Rule 8 of the Act framed there under which was held to be not in conformity with the Section 11 read with Rule 8 of the Act. The learned Counsel for, the Petitioner submits that although the assessment of the levy was made, the Petitioner was not given any opportunity to file any return as required under the mandatory provision of Section 11(1) of the Act and arbitrarily the demand notice was given as to the levy, This point was specifically raised before the Board but the learned Board did not dispose of the same.

For the aforesaid reason, the order of the learned Board impugned before us, in not sustainable in law and the sames set aside, However, the State would not be debarred if the law permits to proceed against the Petitioner in accordance with law.

In the result, the Petition is allowed and the rule is made absolute, We pass to order as to costs.