Respondents No.1/1 to 1/4, 5 & 6 not present despite service of notice 'kekZ] lnL;-&;g vihy U;k;ky; Hkw izca/k vf/kdkjh insu jktLo vihy izkf/kdkjh] HkhyokM+k ¼izFke vihyh; U;k;ky;½ }kjk vihy la[;k 34@94 esa ikfjr fu.kZ; o fMØh fnukad 17-3-1998 ds fo:) jktLFkku dk'rdkjh vf/kfu;e] 1955 ¼la{ksi esa ^vf/kfu;e] 1955*½ dh /kkjk 224 ds vUrxZr izLrqr dh x;h gSA 2- vihy eheksa ds vuqlkj izdj.k ds rF; la{ksi esa bl izdkj gSa oknhx.k@vihykFkhZx.k ds filjku Jh Hkwjk ukjk;.k ,oa vihykFkhZ la[;k 14 ghjk us ,d jktLo okn vf/kfu;e] 1955 dh /kkjk 88] 91 ,oa 188 ds varxZr izfroknhx.k@izR;FkhZx.k ds fo:) U;k;ky; lgk;d dysDVj] ek.Myx<+ esa izLrqr dj fuosnu fd;k fd dLck ek.Myx< esa vofLFkr vkeyhokyk dqavk [kljk ua- 905 rFkk vkjkth [kljk la[;k 907 jdck 1 ch?kk 4 fcLok [kljk uEcj 908 jdck 2 ch?kk 2 fcLok [kljk uEcj 909 jdck 19 fcLok esa ls 1@2 fgLlk dqy fdrk 3 ch?kk oknhx.k ds dCtsdk'r esa tfj;s cspku laor~ 2003 ls pyh vk jgh gSA fooknxzLr vkjkth;kr izfroknh la[;k 1 ds firk HkwriwoZ tkxhjnkj Jh vD[ksflag esgrk }kjk 130@- #- ds utjkus ij es?kk iq= y{e.k ekyh dks iV~Vs ij nh Fkh vkSj mDr es?kk }kjk laor~ 2003 dh vklk< cqnh 3 dks oknhx.k dks gLrkUrfjr dj nhA fookfnr Hkwfe ij nsok] ekaxh;k] oj/kk vkfn us voS/k dCtk dj fy;k] ftlds lEcU/k esa dk;Zokgh l{ke U;k;ky; esa pydj eqdnek uEcj 11@66 esa jktLo eaMy vtesj ds fu.kZ; fnukad 31-3-70 ls fnukad 12-8-72 dks iqu% oknh dks dCtk fnyk;k x;kA oknhx.k [kkrsnkj u gks ldus ds dkj.k [kkrsnkjh dk okn izLrqr djuk iM+k gSA fookfnr vkjkth ckj-ckj cspku dh xbZ gS ,oa dh tk jgh gS ,oa izR;FkhZx.k }kjk csn[kyh dh /kedh ds dkj.k fooknxzLr vkjkth dk [kkrsnkj dk'rdkj ?kksf"kr djus ,oa izfroknhx.k ds fo:) LFkkbZ fu"ks/kkKk ikfjr djus dh izkFkZuk dh xbZA ijh{k.k U;k;ky; mi[k.M vf/kdkjh] ek.Myx<+ us vius fu.kZ; o fMØh fnukad 10-10-85 }kjk oknh dk okn [kkfjt dj fn;kA mDr fu.kZ; ds fo:) vihykUV us izFke vihyh; U;k;ky; esa vihy izLrqr dhA izFke vihyh; U;k;ky; }kjk vihykFkhZx.k dh vihy dks fu.kZ; fnukad 17-3-98 }kjk [kkfjt djrs gq, ijh{k.k U;k;ky; dk fu.kZ; ,oa fMØh dks ;Fkkor j[ks tkus ls O;fFkr gksdj ;g f}rh; vihy jktLo e.My esa vihykFkhZx.k }kjk fuEu vk/kkjksa ij izLrqr dh x;h gS& ¼1½ izFke vihyh; U;k;ky; }kjk flfoy izfØ;k lafgrk ds vkns'k 41 fu;e 31 dh ikyuk ugha dh x;hA fjdkWMZ ij miyC/k laiw.kZ 'kgknr dk rudhokj foospu dj fu.kZ; ikfjr ugha fd;k x;kA ¼2½ ijh{k.k U;k;ky; }kjk rudh la[;k 1 oknh ds fo:) fu.khZr dh xbZ gS tcfd oknh fookfnr vkjkth ij laor~ 2003 ls dkfct dk'rdkj gSA izLrqr nLrkostkr dk voyksdu fd;s fcuk xokgksa ds ekSf[kd c;kuksa dks vk/kkj cuk dj gh fu.kZ; dj fn;k x;kA c;ukek laor~ 2003 viathd`r nLrkost 38 lky iqjkuk gksus ij Hkh lk{; esa xzg.k ugha fd;k x;kA ¼3½ ijh{k.k U;k;ky; }kjk rudh la[;k 3 dk fu.kZ; oknh ds i{k esa fd;k x;k fdUrq mDr rudh ls ckgj tkdj ;g QkbZfMax ns nh x;h fd oknxzLr Hkwfe dHkh Hkh foØsrk ds uke [kkrsnkjh esa ugha jgh bl dkj.k mDr Hkwfe dks gLrkUrfjr djus dk vf/kdkj gLrkUrfjfr dks ugha FkkA ¼4½ rudh la[;k 7] 8 o 10 dk fu.kZ; ek= bl vk/kkj ij fn;k x;k gS fd izfroknhx.k ds i{k esa mi[kaM vf/kdkjh ek.Myx<+ }kjk eqdnek la[;k 26@70 fu.kZ; fnukad 28-2-75 esa ikfjr fu.kZ; vuqlkj izfroknh ds [kkrsnkjh esa ntZ djus ds vkns'k gSA tcfd oknhx.k dks fookfnr vkjkth dk rRdkyhu tkxhjnkj }kjk iV~Vk tkjh fd;k x;k gSA mijksDr vk/kkjksa ij vihy izLrqr dj vuqrks"k pkgk x;k gS fd vihy Lohdkj djds izFke vihyh; U;k;ky; dk fu.kZ; fnukad 17-3-88 vkSj ijh{k.k U;k;ky; dk fu.kZ; fnukad 16-10-85 dks fujLr fd;k tkos vkSj oknhx.k@vihykFkhZx.k dk nkok fMØh fd;k tkosA 3- cgl mHk;i{k lquh x;hA 4- vihy ds leFkZu esa fo}ku vfHkHkk"kd vihykFkhZx.k }kjk vihy eheksa ds rF;ksa dks nksgjkrs gq, vfHkdFku fd;k x;k fd iwoZ tkxhjnkj }kjk es?kk ds uke ls iV~Vk tkjh fd;k x;k Fkk vkSj mDr es?kk }kjk orZeku vihykFkhZx.k@oknhx.k dks oknxzLr Hkwfe dk cspku lEor~ 2003 esa dj fn;k Fkk vkSj mlh le; ls oknhx.k dk dCtk dk'r gSA ;g Hkh vfHkdFku fd;k x;k fd iwoZ esa izfroknhx.k dk ,d nkok rgr /kkjk 183 vf/kfu;e] 1955 ds fo:) oknhx.k@vihykFkhZx.k pyk Fkk tks fd ijh{k.k U;k;ky; }kjk fnukad 26-8-65 dks [kkfjt dj fn;k x;k FkkA mDr vkns'k fnukad 26-8-65 ds fo:) jktLo vihy izkf/kdkjh }kjk vihy fnukad 17-12-65 dks Lohdkj dj yh x;h FkhA fdUrq f}rh; vihy jktLo e.My esa izLrqr gksus ij jktLo vihy izkf/kdkjh ds vkns'k dks vikLr dj fn;k x;k Fkk vkSj mi[k.M vf/kdkjh ds fu.kZ; fnukad 26-8-65 dh iqf"V dh x;h FkhA mDr okn dh rudh la[;k 4 ds rgr laor~ 2002 esa tkxhjnkj }kjk es?kk dks fn;s x;s iV~Vs dks lgh ekuk x;k FkkA ;g Hkh vfHkdFku fd;k x;k fd tkxhjnkj dks iV~Vk tkjh djus dk vf/kdkj Fkk vkSj rRle; izHkkoh esokM+ jftLVªs'ku ,DV ds rgr iV~Vs dk iath;u vko';d ugha FkkA fookfnr Hkwfe ij [kljk fxjnkojh laor~ 2009-14 o 2030 ds vuqlkj oknhx.k dk dCtk gksrs gq, Hkh ckn esa vD[ksflag us mDr Hkwfe dks vU; O;fDr;ksa dks gLrkUrfjr dj fn;k] tks fd i'pkr~orhZ gLrkUrj.k gksus ls 'kwU; gSA fo}ku vfHkHkk"kd vihykFkhZ us vius rdksZ ds leFkZu esa 1994 vkjvkjMh 487 vkSj 1960 vkjvkjMh 177 ds U;kf;d n`"VkUr is'k fd;s gSaA 5- izR;FkhZx.k dh rjQ ls fo}ku vfHkHkk"kdx.k loZ Jh ts-ds- ikjhd] Jh th-,l- y[kkor vkSj Jh [kM+xflag }kjk cgl djrs gq, vfHkdFku fd;k fd ftl iV~Vs dks vk/kkj cukdj vihykFkhZx.k us vihy izLrqr dh gS] mldh foospuk ijh{k.k U;k;ky; }kjk dh tk pqdh gSA mDr iV~Vs esa Hkwfe dh igpku lEcfU/k dksbZ uEcj ugha gSA iwoZ esa fu.khZr ftl nkos dk mYys[k vihykFkhZx.k }kjk fd;k x;k gS] mlesa orZeku izR;FkhZx.k i{kdkj ugha Fks] vr% mlls ikcUn ugha gSaA orZeku izR;FkhZx.k vD[ksflag ds Øsrkx.k gSa vkSj iathd`r cspkui= ls Hkwfe Ø; dh x;h gSA oknhx.k fookfnr Hkwfe dks es?kk ls Ø; djuk crkrs gSa fdUrq ,slk dksbZ nLrkost is'k ugha fd;k x;k gSA oknhx.k viuk ?kks"k.kkRed nkok ysdj vk;s gSa tks fd mudks fl) djuk Fkk] fdUrq os viuk nkok fl) djus esa vlQy jgs gSaA vr% ijh{k.k U;k;ky; o izFke vihy U;k;ky; }kjk leorhZ fu"d"kZ vafdr djrs gq, nkok [kkfjt fd;k gSA mDr vkns'kksa esa ,slh dksbZ fof/kd =qfV ugha gS] ftlds vk/kkj ij f}rh; vihy ds nkSjku gLr{ksi fd;k tk ldsaA 6- vihy eheksa esa of.kZr rF;ksa vkSj nksuksa v/khuLFk U;k;ky;ksa dh i=kofy;ksa o vihy v/khu nksuksa fu.kZ;ksa dk vk|ksikUr voyksdu o v/;;u fd;k x;kA fo}ku vfHkHkk"kdx.k dh cgl vkSj izLrqr U;kf;d n`"VkUrksa ij euu fd;k x;kA 7- oknhx.k@vihykFkhZx.k us ijh{k.k U;k;ky; esa okn okLrs [kkrsnkjh ?kks"k.kk vkSj LFkk;h fu"ks/kkKk izLrqr fd;k FkkA nkos dk vk/kkj Fkk tkxhjnkj Jh vD[ksflag esgrk }kjk es?kk ekyh ds i{k esa tkjh fd;k x;k iV~Vk vkSj mDr es?kk ekyh }kjk oknhx.k@vihykFkhZx.k ds i{k esa vk"kk< cnh 3 lEor~ 2003 dks fd;k x;k dfFkr gLrkUrj.kA okni= ,oa tokcnkos ds vk/kkj ij ijh{k.k U;k;ky; }kjk nknjlh lfgr dqy 14 rufd;kr dk;e dh x;hA 8- izLrqr nLrkostkr vkSj lk{; ds vk/kkj ij foospuk djus ds ckn ijh{k.k U;k;ky; }kjk rudhokj fu"d"kZ vafdr djrs gq, nkok [kkfjt fd;k x;k gSA izFke vihyh; U;k;ky; us Hkh rF;ksa o nLrkostkr dks foospuk ds ckn vihykFkhZx.k dh vihy dks [kkfjt fd;k gSA izFke vihyh; U;k;ky; dk fu"d"kZ gS fd es?kk ds i{k esa tkxhjnkj }kjk tkjh fd;s x;s ftl iV~Vs ds vk/kkj ij oknhx.k@vihykFkhZx.k fookfnr vkjkth esa viuk gd ?kksf"kr djkuk pkgrs gSa] mDr iV~Vs esa Hkwfe dh igpku vFkok uEcj vafdr ugha gS vkSj iM+kSfl;ksa ds c;kukr ls Hkh ;g rF; fl) ugha gS fd iV~Vs esa of.kZr ^^cxsjoky okyh tehu** ogh gS tks fd orZeku esa oknxzLr vkjkth gSA oknh ds xokgku vkjkth dks ugha tkurs gSaA mDr iV~Vk #- 130@- ds utjkus ij fn;k tkuk crk;k x;k gS fdUrq og viathd`r gS vkSj mDr iV~Vs ds vk/kkj ij iV~Vk/kkjh es?kk dk uke dHkh Hkh jktLo fjdkWMZ esa vafdr ugha jgk gSA fcuk vius uke Hkwfe ntZ gq;s es?kk dks mDr Hkwfe dks cspku djus dk dksbZ vf/kdkj Fkk gh ughaA gd ?kks"k.kk ds nkos esa iV~Vs vkSj cspku dks fl) djus dk nkf;Ro oknh i{k ij Fkk fdUrq og bls fl) djus esa vlQy jgk gSA vihyh; U;k;ky; ds fu"d"kZ esa oknh lEor 2003 ls yxkrkj viuk dCtk Hkh fl) ugha dj ik;k gSA bl izdkj izFke vihyh; U;k;ky; us izdj.k ds fuLrkj.k gsrq lHkh egRoiw.kZ fcUnqvksa dk nLrkostksa o lk{; ds vk/kkj ij foospu fd;k gS vkSj ijh{k.k U;k;ky; ls lgefr trkrs gq, vihy dks [kkfjt fd;k gSA 9- bl izdkj vihykFkhZ }kjk flfoy izfØ;k lafgrk ds vkMZj 41 fu;e 31 dh ikyuk ugha djus ds lEcU/k esa izLrqr rdZ Lohdk;Z ugha gSA AIR 2008(SC) 673 lfgr U;kf;d n`"VkUrksa dh ,d yEch Ja`[kyk gS ftlesa ;g izfrikfnr fd;k x;k gS fd vihyh; U;k;ky; }kjk ijh{k.k U;k;ky; ds fu.kZ; dks gh cgky j[kk tkus ij fcUnqokj fopkj.k vkSj fu"d"kZ vafdr djuk vihyh; U;k;ky; ds fy;s vko';d ugha gSA fQj gLrxr izdj.k esa rks izFke vihyh; U;k;ky; }kjk eq[; fcUnqvksa dh foospuk djus ds ckn ijh{k.k U;k;ky; ds fu.kZ; dks cgky j[kk gSA vr% vihykFkhZ i{k }kjk vkWMZj 41 fu;e 31 dh ikyuk ckcr mBk;h x;h vkifRr bl U;k;ky; ds er esa lkjghu gSA 10- bl U;k;ky; ds le{k vf/kfu;e] 1955 dh /kkjk 224 ds rgr f}rh; vihy fopkjk/khu gSA f}rh; vihy vf/kfu;e] 1955 dh /kkjk 244¼2½ ds rgr izLrqr gksrh gSA /kkjk 224¼2½ dk voyksdu djuk izklafxd gS] tks fd fuEu izdkj gS& 224. Appeals from Appellate Decrees.-(1) An appeal shall lie to the (Revenue Appellate Authority) from a decree passed in appeal by a Collector. (2) An appeal shall lie to the Board from a decree passed in appeal by (Revenue Appellate Authority) on any of the following grounds namely:- (i) the decision being contrary to law or to some usage having the force of law. (ii) the decision having failed to determine some material issue of law or usage having force of law; (iii) a substantial error or defect in the procedure provided by or under this Act or by ant other law for the time being in force, which may possibly have produced an error or defect in the decision of the case upon the merits; and (iv) the decision being contrary to weight of evidence on record where the lower Appellate Court has varied or reversed any finding of the Trial Court on a question of fact. bl izdkj izFke vihy esa ikfjr fu.kZ; ds fo:) jktLo e.My esa fuEu vk/kkjksa ij f}rh; vihy izLrqr dh tk ldrh gS& ¼1½ tcfd izFke vihy dk fu.kZ; fof/k ds vFkok fof/kd izHkko j[kus okyh jhfr fjokt ds foijhr gks] ¼2½ tcfd izFke vihy ds fu.kZ; esa fdlh egRoiw.kZ fof/kd fcUnq vFkok fof/kd izHkko j[kus okys jhfr fjokt vk/kkfjr fcUnq dk fofu'p;u ugha fd;k x;k gks] ¼3½ tcfd izFke vihy dk fu.kZ; ikfjr djus esa vf/kfu;e] 1955 esa vFkok fdlh vU; izHkkoh fof/k esa nh x;h fof/kd izfØ;k ds mYya?ku ds dkj.k lkjHkwr =qfV jg x;h gks] vkSj ¼4½ tcfd izFke vihy dk fu.kZ; ikfjr djrs le; izFke vihyh; U;k;ky; }kjk ijh{k.k U;k;ky; ds fu.kZ; dks lk{; vFkok nLrkostksa ds foijhr myV fn;k gks vFkok cny fn;k x;k gksA mijksDr fof/kd izko/kkuksa dh jks'kuh esa gLrxr vihy dk ijh{k.k djus ij bl U;k;ky; ds erkuqlkj vihy esa ,slk dksbZ vk/kkj ugha gS ftlds vk/kkj ij f}rh; vihy ds nkSjku mlesa gLr{ksi fd;k tk ldsA vihykFkhZ }kjk ,d ek= fof/kd fcUnq flfoy izfØ;k lafgrk ds vkWMZj 41 fu;e 31 dh ikyuk ugha djus ckcr mBk;k x;k gSA ftlds lEcU/k esa bl U;k;ky; dk er iwoZxklh isjk 9 esa vafdr fd;k tk pqdk gSA 11- oknhx.k@vihykFkhZx.k }kjk dfFkr iV~Vk/kkjd es?kk ls Hkwfe Ø; djuk crk;k tk jgk gSA bl lEcU/k esa ijh{k.k U;k;ky; o izFke vihyh; U;k;ky; ds bl fu"d"kZ ls vlger gksus dk dksbZ dkj.k bl U;k;ky; ds ikl ugha gS fd dfFkr iV~Vk esa Hkwfe dh igpku o uEcj vafdr ugha gksus ls oknhx.k@vihykFkhZ ;g fl) djus esa vlQy jgs gS fd mDr iV~Vk dh Hkwfe gh orZeku oknxzLr Hkwfe gSA blds vykok mDr iV~Vs ds vk/kkj ij es?kk dk uke jktLo fjdkWMZ esa dHkh ntZ ugha gqvk] vr% uhps dh nksuksa gh U;k;ky;ksa dk ;g fu"d"kZ mfpr gS fd jktLo fjdkWMZ esa [kkrsnkjh vafdr ugha gksus ls es?kk dks oknhx.k@vihykFkhZx.k ds gd esa cspku djus dk vf/kdkj gh ugha FkkA 12- tgka rd rF;ksa o lk{; dh foospuk dk iz'u gS ijh{k.k U;k;ky; }kjk lk{; ,oa nLrkostkr dh foLrkj ls foospuk djrs gq, rudhokj fu"d"kkZdu djrs gq, nkok [kkfjt fd;k x;k gS vkSj izFke vihyh; U;k;ky; }kjk Hkh egRoiw.kZ fcUnqvksa dk fofuf'p;u djrs le; lk{; ,oa nLrkostkr dh foLr`r foospuk djrs gq, ijh{k.k U;k;ky; dk fu.kZ; cgky j[kk gSA vr% leorhZ fu"d"kZ gksus ls vc f}rh; vihy esa rF;kRed foospuk visf{kr ugha gSA 13- mijksDr foospuk ds vk/kkj ij bl U;k;ky; dk ;g lqfopkfjr er gS fd gLrxr vihy lkjghu gS vkSj izFke vihyh; U;k;ky; }kjk ikfjr vkyksP; vkns'k fnukad 17-3-1998 esa gLr{ksi fd;s tkus dk dksbZ vk/kkj ugha gSA 14- ifj.kker% lkjghu gksus ls vihy [kkfjt dh tkrh gSA fu.kZ; [kqys U;k;ky; esa lquk;k x;kA