vkns’k 1- fuxjkuh Øekad 3155@rhu@2013 vuqfoHkkxh; vf/kdkjh] jkgrx<+ ftyk lkxj }kjk izdj.k Øekad 24 v 6@12&13 vihy esa ikfjr varfje vkns’k fnukad 4-7-2013 ds fo#) rFkk fuxjkuh Øekad 836@rhu@2014 vij vk;qDr] lkxj lkxj laHkkx] lkxj }kjk izdj.k Øekad 147 v 6@13&14 vihy esa ikfjr vkns’k fnukad 27-1-2014 ds fo#) e-iz- Hkw jktLo lafgrk] 1959 dh /kkjk 50 ds varxZr izLrqr dh xbZ gSaA nksuksa fuxjkuh izdj.kksa ds i{kdkj] fo’k;oLrq ,oa okfnr Hkwfe leku gksus ls bl vkns’k }kjk fujkdj.k fd;k tk jgk gSA 2- fuxjkuh Øekad 3155@rhu@2013 dk lkjka’k ;g gS ekStk e<+k fLFkr Hkwfe [kljk uacj 8 dqy jdck 20-89 ,dM+ ij xzke dh ukekarj.k iath ds ljy Øekad 36 ij vkns’k fnukad 7-8-1975 ls ukekarj.k fd;k x;kA bl vkns’k ds fo#) vukosfndk ,oa vU; 5 us vuqfoHkkxh; vf/kdkjh] jkgrx<+ ds le{k vihy izLrqr dh rFkk vihy eseksa ds lkFk vof/k fo/kku dh /kkjk&5 dk vkosnu izLrqr fd;kA vuqfoHkkxh; vf/kdkjh] jkgrx<+ us fgrc) i{kdkjksa dh lquokbZ dj varfje vkns’k fnukad 4-7-2013 ikfjr fd;k ,oa vof/k fo/kku dh /kkjk&5 dk vkosnu Lohdkj fd;kA blh vkns’k ls ifjosfnr gksdj ;g fuxjkuh gSA 3- fuxjkuh Øekad 836@rhu@2014 dk lkjka’k ;g gS ekStk e<+k rglhy jkgrx<+ fLFkr Hkwfe [kljk uacj 8 jdck 20-89 ,dM+ vFkkZr 8-453 gSDVj vehj iq= Nqêu eqlyeku ds uke HkwfeLokeh LoRo ij ‘kkldh; vfHkys[k esa vafdr FkhA vehj dh e`R;q mijkar ekStk e<+k dh la’kksf/kr iath Øekad 36 ij vkns’k fnukad 7-8-1975 ls vukosndx.k dk ukekarj.k fd;k x;kA bl vkns’k ds fo#) fuxjkuh izdj.k Øekad 836@rhu@2014 ds vkosndksa us vuqfoHkkxh; vf/kdkjh jkgrx<+ ds le{k fnukad 5-4-2013 dks izFke vihy izLrqr dh] ftlesa ikfjr varfje vkns’k fnukad 4-7-2013 ls vof/k fo/kku dh /kkjk 5 dk vkosnu Lohdkj fd;k x;k rFkk fgrc) i{kksa dh lquokbZ mijkar vafre vkns’k fnukad 19-12-2013 ikfjr dj vihy Lohdkj dh xbZ rFkk ekStk e<+k dh la’kksf/kr iath Øekad 36 ij vkns’k fnukad 7-8-1975 ls fd;k ukekarj.k fujLr fd;k x;kA bl vkns’k ls ifjosfnr gksdj fuxjkuh Øekad 836@rhu@2014 ds vukosndksa us vij vk;qDr] lkxj laHkkx] lkxj ds le{k f}rh; vihy izLrqr dhA vij vk;qDr] lkxj laHkkx] lkxj us izdj.k Øekad 141v 6@13&14 vihy esa ikfjr vkns’k fnukad 27-1-2014 ls vuqfoHkkxh; vf/kdkjh dk vkns’k fnukad 19-12-2013 fujLr fd;k ,oa vihy Lohdkj dhA blh vkns’k ls ifjosfnr gksdj ;g fuxjkuh gSA 4- nksuksa fuxjkuh ds rF;ksa ds izdk’k esa v/khuLFk U;k;ky; ds vfHkys[k dk voyksdu fd;k x;k ,oa fuxjkuh Øekad 836@rhu@2014 ds vkosndksa dh vksj ls izLrqr ys[kh cgl ds rF;ksa ij fopkj fd;k x;kA vukosndx.k ds vfHkHkk”kd us Hkh ys[kh cgl izLrqr djus gsrq le; ekaxk] mUgsa fnukad 13-6-2014 rd Xokfy;j eq[;ky; ij ys[kh cgl izLrqr djus dk volj fn;k x;k] fdarq le; jgrs mUgksaus ys[kh cgl izLrqr ugha dh gS] vfirq vukosnd Ø-2 fdjnkj gqlSu us ys[kh vkosnu ds lkFk ‘kiFk i= izLrqr fd;k gSA 5- fuxjkuh eseks ds rF;ksa ,oa ys[kh cgl ds rF;ksa ij fopkj djus rFkk vuqfoHkkxh; vf/kdkjh] jkgrx<+ ds izdj.k Øekad 24v 6@12&13 vihy esa ikfjr varfje vkns’k fnukad 4-7-2013 ds voyksdu ij ik;k x;k fd mUgksaus bl vkns’k ls vof/k fo/kku dh /kkjk 5 dk vkosnu Lohdkj fd;k gS ftls vij vk;qDr lkxj laHkkx lkxj us vkns’k fnukad 27-1-2014 esa dkyx.kuk dh foospuk mijkar vuqfoHkkxh; vf/kdkjh ds le{k izLrqr vihy dks vof/kokf/kr ekuk gSA fopkj ;ksX; fcanq gS fd vuqfoHkkxh; vf/kdkjh us xzke dh ukekarj.k iath ds ljy Øekad 36 ij vkns’k fnukad 7-8-1975 ls fd;s x;s ukekarj.k ds fo#) fnukad 5-4-2013 dks izLrqr vihy esa vof/k fo/kku dh /kkjk 5 ds vkosnu dks Lohdkj djus esa =qfV dh gS \ ;g rF; fufoZokn gS fd ukekarj.k iath ij vkns’k fnukad 7-8-1975 ls ukekarj.k fd;k x;k gS ftlds fo#) vuqfoHkkxh; vf/kdkjh jkgrx<+ ds le{k izFke vihy 5-4-2013 dks vFkkZr 38 o”kZ ds varjky ls izLrqr gqbZ gS] ftlds layXu vof/k foèkku dh /kkjk 5 ds vkosnu ds rF;ksa esa of.kZr gS fd & ^^vihykFkhZx.k & izfrvihykFkhZx.k ds ikl fnukad 2-4-2013 dks viuh fgLlk Hkwfe ysus ds mís’; ls xbZ rc izfrvihykFkhZx.k }kjk dgk x;k fd Hkwfe ij rqEgkjk dqN ugha gS ;g Hkwfe rks gekjh gS ftlls vihykFkhZx.k dks lansg mRiUu gqvk] rc gydk iVokjh ds ikl tkdj tkudkjh yh] gydk iVokjh }kjk crk;k x;k fd mijksDr Hkwfe ds Qksrh ukekarj.k ij rqEgkjs uke ntZ ugha gSA** vuqfoHkkxh; vf/kdkjh ds ;gka izLrqr vihy eseks ds voyksdu ij ik;k x;k fd vihykFkhZ Øekad 1 yxk;r 4 efgyk;sa gSaA eqlyeku tkfr esa izk;% efgyk;sa inkZulhu jgrh gSa ;fn ckgj tk;sa] rc Hkh og ¼cqdkZ½ ew¡g <dh vks<+uh igudj ckgj fudyrh gSaA Li’V gS fd inkZulhu efgyk;sa tks vU;= fudkg gksdj pyh xbZ] mUgsa ukekarj.k dh tkudkjh ;FkklaHko ugha gqbZ gks] D;ksafd jktLo U;k;ky; ukekarj.k dk;Zokgh djrs le; e`rd [kkrsnkj ds lHkh okfjlku dh tkudkjh ysdj e`rd ds lHkh mÙkjkf/kdkfj;ksa ds ukekarj.k dh dk;Zokgh djrs gSa vFkok izR;sd oS/k okfjl dks ukekarj.k djus ds iwoZ O;fDrxr lwpuk nsrs gSa fdarq xzke dh ukekarj.k iath o”kZ 1972 ds ljy Øekad 36 ij dh xbZ izfof”V fnukad 11-5-1972 ds rhu o”kZ ls vf/kd le; ckn fnukad 8-8-1975 dks fd;s x;s ukekarj.k vkns’k ds voyksdu ls ifjyf{kr gS fd gydk iVokuh us e`rd ds LFkku ij dsoy vrk gqlSu] fdjnkj gqlSu] jkQs gqlSu dks mÙkjkf/kdkjh gksuk vafdr djrs gq, ukekarj.k dk izLrko Hkjk gS ,oa e`rd [kkrsnkj vehj dh pkjksa iqf=;ksa dks i{kdkj vFkok mÙkjkf/kdkjh vafdr ugha fd;k gS ukekarj.k dh tkudkjh e`rd dh inkZulhu iqf=;ksa dks ;Fkkle; u gksus laca/kh rF; ij bUgha dkj.kksa ls vfo’okl dh xqatk;’k ugha gSA 1- Hkw&jktLo lafgrk] 1959 ¼e-iz-½ /kkjk 44 & laifÙk esa fgrfufgr i{kdkj dks lqus fcuk fn;k x;k vkns’k & ,slk vkns’k ml ij ck/;dj ugha gSA fcuk lqus fn;k x;k vkns’k izkjaHk ls gh voS/k gSA ¼jkeflag fo#) LVsV vkWQ e-iz- 1988 jk- fu- 187 ¼gk-dks- iSjk 8 ,oa 9½ ls vuqlfjrA 2- Hkw&jktLo lafgrk] 1959 ¼e-iz-½ /kkjk 44 ,oa 47 & ukekarj.k dk;Zokgh esa fgr/kkjh O;fDr dks lwpuk ugha nh xbZ] mls vihy djus dk gd gS rFkk vkns’k dh tkudkjh ds fnukad ls E;kn dh x.kuk gksxhA 3- Hkw&jktLo lafgrk] 1959 ¼e-iz-½ /kkjk 47 ,oa ifjlhek vf/kfu;e] 1963 & /kkjk 5 & i;kZIr dkj.k gksus ls U;k;ky; cSosfod vf/kdkfjrk dk iz;ksx dj foyac {kek dj ldrk gS& mn~?kks”k.kk rFkk le; fof/k ds vuqlj.k esa ugha gksus ij foyac ekQ fd;k tk;sxkA 4- ifjlhek vf/kfu;e] 1963 & /kkjk 5 ,oa Hkw&jktLo lafgrk 1959 ¼e-iz-½& /kkjk 47 lkekU;r% rduhdh vk/kkj ij ekeys ds xq.kkxq.k dh vis{kk ugha dh tkuk pkfg;s ,oa i;kZIr dkj.k ik;s tkus ij mnkj&#[k viuk;k tkdj foyac {kek djuk pkfg;sA 5- Hkw&jktLo lafgrk] 1959 ¼e-iz-½ /kkjk 47 xjhc] fuj{kj ,oa inkZulhu efgyk& foyac {kek gsrq ln~HkkoukiwoZd mnkj #[k viukuk pkfg;sA ¼yTtkjke ‘kekZ fo- e-iz- jkT;] 1991 jk- fu- 127 ¼mPp U;k;ky;½ ,oa Jherh /kkiwckbZ fo- ;wfu;u vkWQ bafM;k ¼2002½1 ,e-ih-MCY;w-,u 60 ls vfoyafcrA ekuuh; mPp U;k;ky; [kaMihB Xokfy;j us WP No. 7313@2002 tokgjyky usg: Ñf”k fo’ofo|ky; cuke cksMZ vkWQ jsosU;w ,oa vU; ,oa WP No. 27452@2003 esa ikfjr vkns’k fnukad 8-1-2013 ds in 8 esa fu.khZr fd;k gS fd & “Accordingly in the facts and circumstances of the case, I am of the considered view that the Board of Revenue has committed a grave error in interfering with the matter only on the ground of delay. It was a case where by use of fradulent means Government Land was being usurped by the private persons in an illegal manner and when the fraud came to the notice of the competent authority, action was taken within a reasonable time. In doing so, the authorities have not committed any error and the Board of Revenue instead of evaluating the matter on merits has committed grave error only interfering on the ground of delay. Accordingly, finding the order passed by the Board of Revenue to be unsustainable both the petitions are allowed. Order passed by Board of Revenue are quashed. Delay in initiating the suo motu revision is found to be property explained and it is held that the powers of suo motu revision has been exercised in accordance to law and therefore, the matter should be dealt with on merits. Order passed by Board of Revenue are quashed. Delay in initiating the suo motu revision is found to be property explained and it is held that the powers of suo motu revision has been exercised in accordance to law and therefore, the matter should be dealt with on merits. bl izdkj ekuuh; mPp U;k;ky; us 40 o”kZ foyac ls dyDVj Vhdex<+ }kjk nk;j dh xbZ Loeso fuxjkuh dks mfpr Bgjk;k gS vFkkZr fu;e fo#) ,oa i{kikr iw.kZ dk;Zokgh ds fo#) tkudkjh ds fnu ls izLrqr vihy dk foyac U;k;nku gsrq {kek fd;k tk ldrk gS fdarq vij vk;qDr] lkxj laHkkx] lkxj us vuqfoHkkxh; vf/kdkjh jkgrx<+ ds le{k izLrqr vihy ds rF;ksa ,oa vofèk fo/kku dh /kkjk 5 ds rF;ksa ds foijhr tkdj fu”d”kZ fudkys gSa ftlds dkj.k muds }kjk ikfjr vkns’k fnukad 27-1-2014 fLFkj j[ks tkus ;ksX; ugha gSA 6- nksuksa fuxjkuh eseksa ds rF;ksa ij ys[kh cgl ij ,oa vukosnd Øekad 2 fdjnkj gqlSu ds ys[kh vkosnu ds lkFk izLrqr ‘kiFki= ds voyksdu ls rFkk vij vk;qDr ds vkns’k fnukad 27-1-2014 ,oa vuqfoHkkxh; vf/kdkjh ds vkns’k fnukad 19-12-2013 ds mYysf[kr fooj.k dk voyksdu fd;k x;k vukosnd Øekad 2 fdjnkj gqlSu ds ys[kh vkosnu ds lkFk izLrqr 'kiFk i= esa bl izdkj vadu gS %& ^^1- ;g fd] tehyk oh] tsrwu oh] eqohuk oh] uxhuk oh esjh cfgusa gSa rFkk uxhuk eksr gks pqdh gS] mlds okfjl jktk ,oa [kq’khZn gSaA 2- ;g fd gekjs firk vehj ds eksr gks tkus ds ckn mudh laifÙk ij ge lHkh okfjlkuksa dk vf/kdkj gSA Li”V gS fd vukosnd Øekad 2 Hkh e`rd vehj }kjk NksM+h xbZ Hkwfe esa e`rd dh pkjksa iqf=;ksa dk leku fgLlk gksuk Lohdkj dj jgk gS] tcfd gydk iVokjh us e`rd ds LFkku ij dsoy vrk gqlSu] fdjnkj gqlSu] jkQs gqlSu ds ukekarj.k dk izLrko iath esa mÙkjkf/kdkjh gksrs gq, Hkh u rks i{kdkj vafdr fd;k gS vkSj u gh O;fDrxr lwpuk nh gS ftlds dkj.k vuqfoHkkxh; vf/kdkjh jkgrx<+ us xzke dh ukekarj.k iath o”kZ 1972 ds ljy Øekad 36 ij dh xbZ izfo”V fnukad 11-5-1972 ds rhu o”kZ ls vf/kd le; mijkar vkns’k fnukad 8-8-1975 ls fd;s x;s ukekarj.k dks fujLr djus esa fdlh izdkj dh =qfV ugha dh gS vkSj bUgha dkj.kksa ls vij vk;qDr] lkxj laHkkx] lkxj dk vkns’k fnukad 27-1-2014 fujLr fd;s tkus ;ksX; gSA 7- izdj.k ds ijh{k.k ij ik;k x;k fd vuqfoHkkxh; vf/kdkjh jkgrx<+ us vkns’k fnukad 19-12-2013 esa bl izdkj fu.kZ; fy;k gS %& ^^vr% mijksDr foospuk ds vk/kkj ij vihy Lohdkj dh tkdj xzke e<+k iVokjh gydk uacj 26 rglhy jkgrx<+ dh ukekarj.k iath Øekad 36 o”kZ 1974&75 esa ikfjr vkns”k fnukad 7-8-1975 fujLr fd;k tkrk gSA mHk; i{k fof/kd okfjlksa dks fofèkor~ i{kdkj cukdj l{ke U;k;ky; esa ukekarj.k djkus ds fy;s Lora= gSA** Li”V gS fd vuqfoHkkxh; vf/kdkjh us mDrkns’k ls e`rd vehj }kjk NksM+h xbZ ekStk e<+k fLFkr Hkwfe [kljk uacj 8 jdck 20-89 ,dM+ vFkkZr 8-453 gSDVj dks iqu% 7-8-1975 ds iwoZ dh fLFkfr esa igqapk;k gS vkSj rglhy U;k;ky; esa ukekarj.k dh dk;Zokgh ds nkSjku mHk; i{k dks viuk i{k j[kus dk mipkj izkIr gS ftlds dkj.k Hkh vuqfoHkkxh; vf/kdkjh dk vkns’k fnukad 19-12-2013 fof/kor~ gksuk ik;k x;k gS] fdarq vij vk;qDr lkxj laHkkx] lkxj us vkns’k fnukad 27-1-2014 ikfjr djrs le; bu rF;ksa dks vuns[kk fd;k gS ftlds dkj.k muds }kjk ikfjr vkns’k fujLr fd;s tkus ;ksX; gSA 8- mijksDr foospuk ds vk/kkj ij fuxjkuh Øekad 836@rhu&2014 Lohdkj dh tkdj vij vk;qDr] lkxj laHkkx] lkxj }kjk izdj.k Øekad 147@v&6@2013&14 esa ikfjr vkns’k fnukad 27-1-2014 =qfViw.kZ gksus ls fujLr fd;k tkrk gSA ifj.kker% vuqfoHkkxh; vf/kdkjh] jkgrx<+ ftyk Vhdex<+ }kjk izdj.k Ø-24 v 6@2012&13 vihy esa ikfjr vkns’k fnukad 4-7-2013 ,oa vkns’k fnukad 19-12-2013 fLFkj jgrs gSa rFkk fuxjkuh Øekad 3155@rhu&2013 lkjghu ik;s tkus ls fujLr dh tkrh gSA