Jheky] lnL;&;g fuxjkuh jktLFkku dkrdkjh vf/kfu;e] 1955 ¼ftls rRipkr~ ^vf/kfu;e* dgk tkosxk½ dh /kkjk 230 ds vUrxZr mi ftyk dysDVj] djkSyh ds vknsk fnukad 18-11-1999 ds fo:) izLrqr dh xbZ gSA 2- izdj.k ds la{ksi esa rF; bl izdkj gS fd vizkFkhZ la- 1@oknh ijrh us U;k;ky; mi[k.M vf/kdkjh] djkSyh ds le{k vf/kfu;e dh /kkjk 88] 188] 53 ds vUrxZr ,d jktLo okn izkFkhZ@izfroknh ,oa vizkFkhZ la- 2 ls 4@izfroknhx.k ds fo:) fnukad 29-12-1981 dks isk dj fuosnu fd;k fd xzke eudiqj rglhy djkSyh esa fLFkr oknxzLr vkjkth [kljk ua- 1009] 1010] 1011] 1012] 1013] 1014] 1015] 1018 ,oa 1021 dqy fdrk 9 jdck 19 ch?kk 6 fcLok vkjkth izkFkhZ ds [kkrsnkjh esa ntZ gS] ftldk uke gtQ fd;k tkdj vizkFkhZ la- 1 dks 3@4 fgLls dk [kkrsnkj dkrdkj ?kksf"kr fd;k tkdj rnuqlkj caVokjs dh fMØh ikfjr dh tk;sA izkFkhZ jkeLo:i us tokc izLrqr dj dgk fd fooknxzLr vkjkth mlds dCts ,oa [kkrsnkjh dh iqrSuh Hkwfe jgh gSA vizkFkhZ la- 1@oknh us Hkw izca/k vf/kdkjh ls lkaB&xkaB djds fookfnr Hkwfe dks xSj dkuwuh rjhds ls jktLo fjdkMZ esa vius uke bUnzkt djok fy;kA bl dkj.k oknh dk okn [kkfjt fd;k tk;sA fnukad 13-9-1982 dks tokcnkos ds lkFk izfroknh la- 1 us izfrnkok Hkh izLrqr fd;kA fnukad 12-6-1997 dks oknh ds mifLFkru gksus ds dkj.k mldk nkok vne gktjh esa [kkfjt dj fn;k x;k vkSj izfrnkos dh lk{; ds fy, vkxkeh rkjh[k 1-8-1997 fu;r dj nh xbZA fnukad 1-12-1997 dks oknh us ,d izkFkZuk i= isk dj fuosnu fd;k fd ,drjQk dk;Zokgh vknsk fnukad 12-6-1997 fujLr dj lquokbZ dk ekSdk nsA fopkj.k U;k;ky; us vknsk fnukad 31-1-1998 }kjk oknh dk izkFkZuk i= fujLr dj fn;kA 3- oknh us ,d izkFkZuk i= fnukad 28-2-1998 dks isk fd;k ftl ij fopkj.k U;k;ky; us muds vknsk fnukad 12-6-1998 }kjk izkFkZuk i= fnukad 1-12-1997 dks tks fnukad 31-1-1998 dks fujLr fd;k Fkk] mls iqu% :i;s 100@& dh dksLV ij uEcj ij fy;kA rRipkr~ fnukad 15-5-1999 dks fopkj.k U;k;ky; us oknh dk okn vne isjoh o vne gktjh esa [kkfjt dj fn;k o vknsk ikfjr fd;k fd Hkwfe ftl i{kdkjku ds dCts ls fjlhoj esa yh xbZ] mls okil ykSVk nh tkosA fnukad 11-11-1999 dks oknh us ,d izkFkZuk i= isk dj eqdnesa dks iqu% uEcj ij ysus] lk{; izLrqr djus] nLrkost izLrqr djus rFkk izfroknh }kjk izLrqr xokgksa ls ftjg djus dk volj nsus dk fuosnu fd;kA fopkj.k U;k;ky; us muds vknsk fnukad 18-11-1999 dks ;g vknsk ikfjr fd;k fd ^^QyLo:i nj] cktnk;jh 50@& :i;s gtsZ ij Lohdkj dh tkrh gSA gtkZ vnk gksus dh nkk esa i=koyh nkok uEcj ij yh tkdj ntZ jftLVj dh tkos & gtkZ vxyh iskh ij vnk gksA nkos esa dkm.Vj Dyse ;Fkkor ekuk tkosA izkFkZuk i= cktnk;jh bl vknsk ds lkFk QSlyk fd;k tkrk gSA layXu okn i= jgsaA** blh fnukad 18-11-1999 dks gh fopkj.k U;k;ky; us vkxs ;g Hkh vknsk ikfjr fd;k fd ^^rglhy djkSyh fjlhoj dks rRdky rgjhj tkjh gksA ;fn oknxzLr vkjkth dks fjlhojh ls okxqtkLr dj fn;k gks] rks rRdky iqu% fjlhoj esa ¼dCtsjkt½ ysdj rRdky ikyuk fjiksVZ fHktokus dh O;oLFkk djsa lkFk iwoZ dh Hkkafr bUrtke dkr dh O;oLFkk lqfufpr djsaA** fu.kZ; fnukad 18-11-1999 ls O;fFkr gksdj izkFkhZ@izfroknh jkeLo:i us ;g fuxjkuh jktLo e.My esa isk dhA 4- mHk; i{k ds fo}ku vf/koDrkx.k dks lquk x;kA 5- izkFkhZ ds fo}ku vf/koDrk dk rdZ gS fd vizkFkhZ la- 1@oknh dk cktnk;jh dk izkFkZuk i= 50@& :i;s vnk djus dh krZ ij eatwj fd;k x;k Fkk] ijUrq vizkFkhZ la- 1 us 50@& :i;s tks cktnk;jh izkFkZuk i= Lohdkj djus ds laca/k esa krZ yxkbZ Fkh] mls vnk ugha fd;kA bl dkj.k vizkFkhZ la- 1 dk nkok uEcj ij ugha fy;k tkuk] ekuk tkuk pkfg;s Fkk rFkk og izR;kofrZr ugha gqvkA fopkj.k U;k;ky; us fcuk u;s vkosnu i= ds] fjlhoj fu;qDr fd;s tkus dk tks vknsk ikfjr dj fn;k] og fu;e fo:) gSA okn fnukad 15-5-1999 dks vne iSjoh o vne gktjh esa [kkfjt gks x;k Fkk] mlds ipkr~ vizkFkhZ la- 1 us fnukad 11-11-1999 dks cktnk;jh dk izkFkZuk i= isk fd;k] ijUrq mlds lkFk fe;kn vf/kfu;e dh /kkjk 5 dk dksbZ izkFkZuk i= vizkFkhZ la- 1 }kjk izLrqr ugha fd;k x;kA fopkj.k U;k;ky; dk ;g drZO; Fkk fd og ;g ns[ksa fd izkFkhZ dk cktnk;jh dk izkFkZuk i= vUnj fe;kn Fkk ;k ughaA fopkj.k U;k;ky; us bl laca/k esa dksbZ vknsk ikfjr ugha fd;k] tks U;k; ds izfrikfnr fl)kUr ds foijhr gSA vius dFku ds leFkZu esa 1998¼2½ Mh,uts i`"B 767¼1½] U;kf;d n`"Vkar dk lgkjk fy;kA jktLFkku jsosU;w dksV~l eSU;qvy Hkkx 2 ds fu;e 33¼6½ ds vuqlkj Hkh izkFkhZ dks cktnk;jh ds izkFkZuk i= ds lkFk kiFk i= nsuk vko;d Fkk] ftls mlus izLrqr ugha fd;kA vizkFkhZ la-1 us vius izkFkZuk i= esa fnukad 11-11-99 dks mifLFkr ugha gksus dk dksbZ mfpr dkj.k dk mYys[k ugha fd;k gSA 6- vizkFkhZ la- 1 ds vf/koDrk Hkh U;k;ky; esa mifLFkr ugha gks lds] mlds laca/k esa Hkh izkFkhZ us vius izkFkZuk i= esa dqN ugha dgkA izkFkhZ dks vius vf/koDrk dk kiFk i= bl laca/k esa izLrqr djuk pkfg;s FkkA mUgksaus vius dFku ds leFkZu esa vkjvkjMh 1998 i`"B 95¼2½] U;kf;d n`"Vkar dk gokyk fn;kA vizkFkhZ la-1 dk nkok fnukad 15-5-99 dks [kkfjt gks x;k] mlds lkFk gh fjlhojh ds laca/k esa ikfjr vknsk fujLr gks x;k] ijUrq fopkj.k U;k;ky; us nkos dks izR;kofrZr dj fjlhoj dk vknsk fcuk fdlh izkFkZuk i= ds tkjh dj fn;k] tks fof/k }kjk izfrikfnr fl)kUrksa ds foijhr gSA tSlk fd vkjvkjMh 1994 i`"B 736 ¼3½] ,oa ,vkbZvkj 1991 jkt- i`"B 91 ¼4½] esa vfHkfu/kkZfjr fd;k x;k gSA 7- vizkFkhZ la- 2 ds fo}ku vf/koDrk us dsoy viuh mifLFkfr ntZ djkbZ] mUgksaus dksbZ cgl ugha dh gSA 8- vizkFkhZ la- 3 ds fo}ku vf/koDrk dh cgl gS fd fopkj.k U;k;ky; esa izkFkhZ us fe;kn ds laaca/k esa dksbZ vkifRr ugha yh] blfy, ;g ekuk tkuk pkfg;s fd mlus mls rdZ dj fn;k gSA jktLFkku jsosU;w dksV~lZ eSU;qvy Hkkx&2 ds mica/k vknskkRed u gksdj funskkRed izd`fr ds gSA fopkj.k U;k;ky; us fnukad 15-5-1999 dks nks vknsk ikfjr fd;sA izFke rks okn dks vne iSjoh o vne gktjh esa [kkfjt fd;kA f}rh; Hkwfe ftl i{kdkjku ds dCts ls fjlhoj esa yh xbZ Fkh] mls ykSVkus ds vknsk fn;sA fnukad 18-11-1999 dks fopkj.k U;k;ky; us nkos dks iqu% uEcj ij fy;k o rglhynkj] djkSyh dks vknsk fn;k fd og fookfnr vkjkth dks fjlhoj esa ys] vr% fopkj.k U;k;ky; }kjk ;g ,d lkekU; vknsk ikfjr fd;k x;k gS] ftl fof/k fo:) ugha dgk tk ldrkA 9- eSaus mHk; i{k ds fo}ku vf/koDrkx.k dh cgl ij euu fd;k o v/khuLFk U;k;ky; dh i=koyh dk voyksdu fd;kA 10- vizkFkhZ la- 1 dk okn fnukad 15-5-1999 dks [kkfjt fd;k x;kA vizkFkhZ la- 1 us okn dks iqu% ij ysus ds fy, oktnk;jh dk izkFkZuk i= fnukad 18-11-1999 dks izLrqr fd;kA izkFkZuk i= ds lkFk izkFkhZ us ifjlhek vf/kfu;e] 1963 dh /kkjk 5 dk dksbZ izkFkZuk i= isk ugha fd;kA jktLFkku jsosU;w dksVZl eSU;qvy Hkkx 2 ds fu;e 33¼3½ ds vuqlkj Hkh izkFkhZ dks cktnk;jh ds izkFkZuk i= ds lkFk kiFk i= isk djuk pkfg;s FkkA ifjlhek vf/kfu;e] 1963 ds vuqPNsn 122 ds vuqlkj okn dks iqu% uEcj ij ykus ds fy, okn [kkfjt gksus ds fnu ls 30 fnol dh vof/k fufpr dh xbZ gSA esjh lqfopkfjr jk; esa ifjlhek vf/kfu;e 1963 ds vuqPNsn 122 ds vUrxZr vkus okys izkFkZuk i=ksa dks U;k;ky; vof/k ckgj gksus ij mlds foosdkf/kdkj dk iz;ksx dj xzg.k ugha dj ldrhA ekuuh; mPp U;k;ky; us jk/kksflag cuke eksguflag ¼5½] esa vfHkfu/kkZfjr fd;k gS%& ``Since it is not disputed that the appeal filed before the Additional Collector was beyond time by 10 days and an application under Section 5 of the Limitation Act was not filed for condonation of delay, there was no jurisdiction in the Additional Collector to allow that appeal. The appeal was liable to be dismissed on the ground of limitation. The Board or Revenue before which the question of limitation was agitated was of the view that though an application for condonation of delay was not filed, the delay shall be deemed to have been condoned. This is patently erroneous. In this situation, the High Court was right in setting aside the judgment of the Additional Collector as also of the Board of Revenue. We find no infirmity in the impugned judgment. The appeal is dismissed. 11- mijksDr ds ifjizs{; esa izkFkhZ }kjk izLrqr fuxjkuh Lohdkj dh tkrh gSA v/khuLFk U;k;ky; }kjk ikfjr vknsk fnukad 18-11-1999 ¼ftlds }kjk mUgksaus vizkFkhZ la-1 dk cktnk;jh dk izkFkZuk i= Lohdkj fd;k ,oa rglhynkj] djkSyh dks fjlhoj fu;qDr dj oknxzLr vkjkft;kr dks iqu% fjlhoj esa ysus dk vknsk fn;k½] mls fujLr fd;k tkrk gSA 12- fu.kZ; [kqys U;k;ky; esa lquk;k x;kA