JUDGMENT : RAJASEKHAR MANTHA, J. 1. The appellants challenge a judgment and order dated 24th January, 2025 passed by a Single Judge of this Court whereby the Court directed E- Auction as a method for allotment of 13 Ferry Ghats under the Control and Management of Nawda Panchayat Samiti. THE FACTS OF THE CASE 2. The Writ Petitioner/appellants claim that they are a Society formed by the members of the Patni Community (Boatmen). Their sole source of livelihood is ferrying passengers from one side of the river to the other. They have been engaged in this vocation for generations and would be deprived of such right if the E-Auction of the Ferry ghats is allowed to be conducted. 3. The Petitioners were enjoying control and management of 13 Ferry ghats, namely, (i) Kanainagar Patikbari, (ii) Shibnagar Tiakata, (iii) Amtala Fazil Nagar, (iv) Banchadanga Lalnagar, (v) Narayanpur, (vi) Goghata, (vii) Kanchantala, (viii) Tungi, (ix) Dhopapara, (x) Bally Kamra, (xi) Bally Bandha, (xii) Balia and (xiii) Maniknagar, under the Nawda Panchayat Samity, for the last 10 years. 4. They were supposed to deposit annual royalties to the Samiti. The amount deposited by the Appellants in the last few years is as follows:- FOR THE PERIOD AMOUNTING IN RS. 1426 B.S. (2019-2020) Rs. 1643224.00 1427 B.S. (2020-2021) Rs. 689075.00 1428 B.S. (2021-2022) Rs. 1751665.00 1429 B.S. (2022-2023) NIL 1430 B.S. (2023-2024) NIL 1431 B.S. (2024-2025) NIL 5. The E-Auction process was therefore undertaken by the Nawda Gram Panchayat Samiti to prevent loss of revenue and to maximize the same. LAW ON THE SUBJECT 6. The WB Panchayat Act 1973 repealed the WB Panchayat Act of 1957 and the WB Zilla Parishad Act 1963. 7. Article 243 G was introduced by the Constitutional Amendment Act of 1992. The powers and duties of the Panchayat were specified. Pursuant thereto, the 1973 Act was amended in 2006 to expand the scope and power of the Panchayats. 8. Sections 20 and 21 were added to the Act of 1973 in the year 2006. Section 21(m) empowered the Panchayats to establish ferry ghats and manage and control ferries. 9. Section 25 prescribes that the Panchayat hascontrol over streets and water bodies. Sub-section 1(d) of Section 25 permitted the panchayat to maintain or otherwise improve such waterways. 10. Section 42 prescribes that all properties within the local limits of a gram panchayat are to vest within the gram panchayat. 9. Section 25 prescribes that the Panchayat hascontrol over streets and water bodies. Sub-section 1(d) of Section 25 permitted the panchayat to maintain or otherwise improve such waterways. 10. Section 42 prescribes that all properties within the local limits of a gram panchayat are to vest within the gram panchayat. Sub-section 1(b) of Section 42 included the expression “all public canals, water courses and ghats”. 11. Section 47(1) deals with levy and fees. Sub-section (1)(ix) empowers the levy of rates and tolls in respect of ferries under such gram panchayats. 12. Section 219 of the Act of 1973 sub-section (b) thereunder prescribes that all properties under the previously existing panchayat Act 1957 and the Zila Parishad Act of 1963 or the Union and District Boards under the Bengal Self Government Act 1919, the Anchal Panchayats under the erstwhile Zila Parishad of 1963 shall vest in the Gram Panchayats, Panchayat Samities and the Zila Parishad under the New Act of 1973. The aforesaid three bodies comprise in, what is now called the new three-tier panchayat bodies. 13. Section 224 of the Act of 1973 empowered the State Government to make rules. In terms thereof, the West Bengal Panchayat (Panchayat Sanstha Administration) Rules, 2008 were framed w.e.f. 24th November, 2008. Rule 31 of the aforesaid Rules of 2008 mandated the establishment of various Sthayi Samities for the three-tier panchayat bodies to carry out their functions. 14. In terms of the table set out under Rule 31, the “Artha Sanstha Unnayan O Parikalpana Sathyee Samities” were required to be constituted under each of the aforesaid three-tier bodies. The said samiti was to deal with finance, budget etc. under Clause (i), and under Clause (xiii), management of haats, bazars and ferries. 15. It further transpires that in terms of the Bengal Ferries Act 1885, particularly section 6 thereof, public ferries thereunder are to be managed and controlled by the DL&LRO in terms of Rule 281 of the West Bengal Land and Land Reforms Manual of 1991.Private ferries under the aforesaid act of 1885 were to include all ferries other than those declared to be public ferries. There is a third category of ferries that are still under the control of the Commissioner and/or the District Collector and/or Magistrate, as the case may be, even without being declared as such. 16. There is a third category of ferries that are still under the control of the Commissioner and/or the District Collector and/or Magistrate, as the case may be, even without being declared as such. 16. It therefore follows that there are three categories of ferry ghats in existence in the State of West Bengal. Category Operated by Governing Rules and Statutes Public Ferries Under the Control of the District Magistrate/PWD. Under the WBLR Act 1955 and Land Reform Manual of 1991. Public Ferries, but not declared as such The District Land and Land Reforms Officer (DLLRO). Under the WBLR Act 1955 and the Land Reform Manual of 199. Ferry Ghats under the Control of the three-tier panchayat bodies The Artha Sanstha Unnayan O Parikalpana Sathyee Samities, Gram Panchayat or the Panchayat Samiti or the Zila Parishad as the case may be. West Bengal Panchayat Act of 1973 and West Bengal Panchayat Rules of 2008. 17. It is therefore clear and explicit from the above that given the objects and purpose of Article 243G of the Constitution of India, the objects and purpose behind the 73rd Amendment of the Constitution and the need for introduction of Part 9 thereof are aimed at strengthening the three-tier panchayat bodies financially to enable and empower them to implement social justice for all at the grass root level in the country. 18. It is essentially under the powers conferred on the Nawda Panchayat Samiti that 13 ferry ghats, were under the aforesaid Nawda Panchayat Samiti. These ghats were settled in favour of the aforesaid Panchayat Samiti by reason of a Notification dated 22nd June, 1987 issued under Section 13 of the West Bengal Estates Acquisition Act, 1953, read with Rule 12 of the West Bengal Estates Acquisition Rules of 1954. The said Notification further prescribed at Clause 3 as follows: “3. The khas and vested tanks and ferries which were handed over by the Collectors to the Gram Panchayats, Panchayat Samities or ZillaParishads, as the case maybe, in pursuance of the memo no. 2634(15)-GE(M) dated 7th March, 1979 of the Board of Revenue, Government of West Bengal, shall be deemed to have been always managed, and shall continue, to be managed, by the respective Gram Panchayats, Panchayat Samities or ZilaParishads on and from the date on which the said tanks and ferries were handed over to them by the Collectors.” 19. 2634(15)-GE(M) dated 7th March, 1979 of the Board of Revenue, Government of West Bengal, shall be deemed to have been always managed, and shall continue, to be managed, by the respective Gram Panchayats, Panchayat Samities or ZilaParishads on and from the date on which the said tanks and ferries were handed over to them by the Collectors.” 19. The Panchayat Samiti was even otherwise bound by the notification of the finance department of the Govt. of WB dated 5th August, 2014 and 22nd July, 2022, which mandated the process of e-auction and e-tendering for any work above the value of Rs. 1 lakh. The Nawda Panchyat Samiti was therefore only complying with the guidelines of the State and cannot be faulted in this regard. 20. The West Bengal Land and Land Reforms Manual of 1991 is at best a guideline and/or administrative instruction that lays down principles and procedures to be followed by officials and functionaries of the State. Clause 6 of the Manual clearly lays down that it cannot override the provisions or special statutes and the statutory rules for the time being in force. 21. The disputes arising out of the West Bengal Land and Land Reforms Act are required to be agitated before the West Bengal Land Reforms and Tenancy Tribunal under the WBLRTT Act of 1997. The definition of “land” under Section 2(7) is set out hereinbelow: "land" means land of every description and includes tank, tank-fishery, fishery, homestead, or land used for the purpose of livestock breeding, poultry farming, dairy or land comprised in tea garden, mill, factory, workshop, orchard, hat, bazar, ferries, tolls or land having any other sairati interests and any other land together with all interests, and benefits arising out of land and things attached to the earth or permanently fastened to anything attached to earth;” ANALYSIS OF THIS COURT 22. In the backdrop of the above, the alleged notification of the State in the year 2002 seeking to amend Rule 281 of the WBLLR Manual of 1991 clearly cannot apply to ferries and ferry ghats under the control of three-tier panchayat raj bodies. The writ petitioners/appellant may seek to enforce the amendment to Section 281 under the Land Reforms Manual to give special settlement of ferries and ferry ghats to hereditary patni/majhis against those ferry ghats and ferries under the control of the State, the DM, PWD and the DLLROs. The writ petitioners/appellant may seek to enforce the amendment to Section 281 under the Land Reforms Manual to give special settlement of ferries and ferry ghats to hereditary patni/majhis against those ferry ghats and ferries under the control of the State, the DM, PWD and the DLLROs. The amended Rule 281 of the Land Reforms Manual cannot override the provisions of the Panchayat Act 1973 and the Rules framed thereunder. 23. The reference by the Single Bench to the decision of Joraghachi Lohadanga Ferry Ghat Yatri Ono Parivahan Samaby Samity Ltd. & Anr. Vs. State of West Bengal, WPA No. 26138 of 2022 and the decision of Nabadwip Jalapath Paribahan Cooperative Society Limited v. State of West Bengal , 2018 (2) WBLR Cal 161, Maatara Heredity Patni Ferry Service Cooperative Society Ltd. v. State of West Bengal and Ors. 2022 SCC OnLine Cal 1808 and Amal Kumar Majhi v. State of West Bengal and Ors. , WP No. 16398(W) of 2018, are apt in support of the proposition, that ferry ghats under the control of the three- tier panchayats are not bound by the provisions of the WBLR Manual and that public auction for settlement of ferry ghat is an acceptable transferable method is wholly approved by this Court. 24. In addition thereto, the decision of Kalicharan Saha v. State of West Bengal , (2002) 1 CHN 30 , particularly para 12 thereof, in the case of Jagannath Adhikari v. State of West Bengal , (2011) 2 CHN 13 , particularly para 4 thereof, and the case of Bhandardaha Beel Matsyajibi Samabay Samity Limited and Anr. v. State of West Bengal , (2014) 1 CHN 544 cited by Mr. Lalit Mohan Mahata, learned Counsel for the State, where it was held that the WBLLR Manual has no statutory force as it was not framed under Section 60 of WBLLR Act, is hereby approved by this Court. 25. In addition to the above, Mr. Choudhury, learned Counsel for the Nawda Gram Panchayat Samiti, after placing several provisions referred to hereinabove, placed in pages 26 and 27 of the paperbook, argued that the writ petitioners have not sought quashing of the e-auction process. He therefore submits that the interference with the impugned auction notice not having been prayed for, should not be entertained by this Court. 26. He therefore submits that the interference with the impugned auction notice not having been prayed for, should not be entertained by this Court. 26. What, however weighs with this Court is that the writ petitioners have been exploiting the aforesaid 13 ferry ghats from 2008 to 2013 and are continuing to do so by reason of the interim order passed. For the year 2019-20, the panchayat samiti has received Rs. 16,43,224/-, for 2021 a sum of Rs. 6,89,075/- and for 2021-22 a sum of Rs. 17,51,665/-. From 2022 to 2025 not a single paisa has been paid by the appellants/writ petitioners. 27. When the panchayat samiti and the BDO published a notice in April 2013 based on a decision of the Sthayee Samiti dated 19th April, 2013, to offer operation of ferry ghats in open auction, the writ petition was filed by the appellants in 2013. No enquiry was ever made as to whether the petitioner is the only association of heredity patnis/boatman/majhis. In fact, the second writ petition, being WPA 9316 of 2022, was filed by Mr. Jana’s client, who is another patni/boatman/majhi community cooperative society, willing to participate in the e-auction having offered in the region of Rs. 143,08,000/- for an year of operation against a base price of Rs. 61,24,000/- in the auction. As against this, the writ petitioners have been enjoying the ferry ghats from 2008 till 2024 i.e. 16 years, by paying a paltry sum of about 40 lakhs for the whole period. 28. The writ petitioner/appellant cannot be permitted to have a monopoly strangled hold over the 13 ferry ghats under the Nawda Panchayat Samiti. The citizens under the Nawda Panchayat Samiti cannot be deprived of revenue for the greater public good and development. 29. The decision of MP Oil Extraction and Anr. v. State of M.P. , AIR 1998 SC 145 and the case of Goa Foundation v. Sesa Steralite Limited and Ors. (2018) 4 SCC 218 , the case of Centre for Public Interest Litigation v. Union of India , (2012) 3 SCC 1 , have already been dealt with by the Single Bench. 30. The Jiaganj Azimgnj Boatman Ferry Ghat Cooperative Transport Society Ltd. v. State of W.B. 2014 SCC OnLine Cal 14634 cited by Mr. (2018) 4 SCC 218 , the case of Centre for Public Interest Litigation v. Union of India , (2012) 3 SCC 1 , have already been dealt with by the Single Bench. 30. The Jiaganj Azimgnj Boatman Ferry Ghat Cooperative Transport Society Ltd. v. State of W.B. 2014 SCC OnLine Cal 14634 cited by Mr. Bhattacharya senior advocate, has no manner of application here as the same falls in the second category of ferries i.e. under the control of the State but not declared public, which is under the DLLRO concerned. The said case does not have any manner of application here. 31. This Court has received immense assistance from learned Counsel for the Appellant/Private Respondent and Mr. Choudhury for Nawda and Mr. Lalit Mohan Mahata for the State. 32. The notification of the Govt. of WB 5th August, 2014 and 22nd July, 2022, which mandated the process of e-auction and e-tendering for any work above the value of Rs. 1 lakh. The Nawda Panchyat Samiti was therefore only complying with the guidelines of the State and cannot be faulted in this regard. 33. For the reasons stated above MAT 139 and MAT 143 of 2025 fails and is hereby dismissed. The impugned decision is upheld. There shall be no order as to costs. 34. Urgent certified photocopy of this judgment, if applied for, be supplied to the parties upon with all requisite formalities. I agree - Ajay Kumar Gupta, J.