JUDGMENT I.B. Singh, Member - This is a revision against order dated November 9, 1977 passed by Tahsildar A.C. 1st Class, Kulpahar, district Hamirpur in a case under rule 115-C of the U.P. Z.A. and L.R. Rules ordering Rs. 1,000/- as damages to be realised from the applicant for having cut away 4 Imli trees and 2 Neem trees standing on plot No. 1597 belonging to the Gaon Sabha. In reply to the notice the applicant had filed an objection alleging that he had purchased the trees from the Gaon Sabha for a sum of Rs. 400/- which had been paid by him and had filed original receipt. 2. The learned Addl. Commissioner, Jhansi Division, by his order dated February 18, 1978 has recommended to allow the revision application and to set aside the order passed by the lower court and it was wholly unjust and improper order in imposing damages on the applicant who had purchased the trees from the Pradhan and did not care even to examine the Pradhan and the relevant papers of the Gaon Sabha. 3. I have heard the learned D.G.C. (R.), Jhansi alone, as no objection was filed by any party, and have perused the record. 4. It was argued by the learned D.G.C. (R.), Jhansi, Sri P.N. Varma, that the Lekhpal had reported on July 6, 1977 against the applicant for having cut away the alleged 6 trees from plot No. 1597-21 and to have caused damage by misappropriating the wood of the 6 trees. The alleged receipt is dated August 1, 1977 of Rs. 400/- issued by the Pradhan in the name of the applicant for the price of selling the wood of the trees. The act of the Pradhan cannot be called to be act of the L.M.C. who had no power to permit the applicant to cut way the wood and he acted against the provisions of Bhumi Prabandhak Samiti Niyam Sangrah by compounding the illegal act of misappropriation committed by the applicant the wood of worth Rs. 400/- only after action against the application was started. Therefore the recommendation should not be accepted. 5. Para 57 of the Gaon Samaj Manual was follows:- 57. "Generally whenever the Bhumi Prabandhak Samity (Land Management Committee) intends to sell a tree, an auction should be held. 400/- only after action against the application was started. Therefore the recommendation should not be accepted. 5. Para 57 of the Gaon Samaj Manual was follows:- 57. "Generally whenever the Bhumi Prabandhak Samity (Land Management Committee) intends to sell a tree, an auction should be held. The Bhumi Prabandhak Samity (Land Management Committee) should announce this by beat to drum mentioning the plot number and the exact position in which the tree is situate and the date on which the auction shall be held. The Bhumi Prabandhak Samity (Land Management Committee) should hold the auction on the fixed date, declare the terms and conditions to all the persons present at the spot and sell the tree to the highest bidder, who shall be required immediately to deposit one-fourth of the amount of the bid. If the highest bid is in the opinion of the committee too small it shall order the holding of a fresh auction of which due notice shall be given again." It was amended by G.O. No. 76/3-66 Rajaswa Gha dated March 11, 1966 which runs as follows: Sale of useless trees by Gaon Sabha (Para 57, Gaon Sabha Manual):- Whenever the Bhumi Prabandhak Samiti decides to sell a tree which has lost its utility on account of its being follow, dried up or any other reason, it shall draw up a proposal for its sale mentioning clearly its nearest location and reasons for its being considered useless. This proposal will be submitted to the Sub-Divisional Officer through the Tahsildar and proceedings for its auction will be taken after the proposal has been approved by the Sub-Divisional Officer. The Bhumi Prabandhak Samiti shall then fix a date for the the sale of the tree by auction and announce it by beat of drum in the village. The Bhumi Prabandhak Samiti shall hold the auction on the fixed date and time, declare the terms and conditions to all the persons present on the spot and sell the tree to the bidder, who shall be required immediately to deposit the fourth of the amount of the bid. The Bhumi Prabandhak Samiti shall hold the auction on the fixed date and time, declare the terms and conditions to all the persons present on the spot and sell the tree to the bidder, who shall be required immediately to deposit the fourth of the amount of the bid. If the highest bid is in the opinion of the Smiti, too small, it shall order the holding of a fresh auction on which due notice shall be given again and new Para 44 Bhumi Prabandhak Samiti Niyam Sangrah I addition published on January 1, 1977 requires previous sanction to be obtained by the Block Development Officer. 6. The said Para 44 was not complied with. Neither there was any resolution by the L.M.C. The issuance of the said receipt by the Pradhan therefore was void ab inito who had no power to auction the trees to the applicant and by his act the L.M.C. is not estopped and no benefit can be obtained by the applicant because estoppel cannot be pleaded where statutory requirements are disobeyed with full knowledge of the overs entrusted with the discharge of public duties as whatever is not permitted expressly or by necessary implication by the Act and the Rules is prohibited not by any express are implied prohibition by the Legislature but by the doctrine of ultra vires. Section 126 of Act I of 1951 which runs as follows lays down that the orders and directions shall be carried out be the L.M.C. and Rule 115-A of the U.P. Z.A. and L.R. Rules empowers the State Government to issue directions to the L.M.C. for matter relating to auction of Bhumi Prabandhak Samiti and Land Management Committee etc. and Rule 115-B, Explanation I lays down that directions contained in the Bhumi Prabandhak Samiti Manual shall be deemed to be directions issued in accordance with Rule 115-A. Therefore Para 44 of the U.P. Bhumi Prabandhak Samiti Niyam Sangrah has got the sanctity of the law and it cannot be avoided by Pradhan or L.M.C. Section 126:- The Land Management Committee to carry out orders and directions of the State Government:- (1) The State Government may issue such orders and directions to the Land Management Committee as may appear to be necessary for purpose of this Act. (2) It shall be the duty of the Land Management Committee and its Office-bearers to forthwith carry out such order and comply with such directions. 7. In view of the above the receipt issued by the Pradhan is against provisions of law and it cannot act as an estoppel against the L.M.C. Therefore, the recommendation of the Additional Commissioner cannot be accepted. This revision application has got no force and is hereby dismissed with costs.