AIR 1967 PUNJAB AND HARYANA 106 ::1966 CurLJ 29 ::68 Pun LR 229 ::ILR (1966) 1 PunjHar 815

Punjab And Haryana High Court

Hon'ble Judge(s): R. S. Narula , J

Punjab Gram Panchayat Act (4 of 1953) , S.81(1)(c), S.82(2)(i)— Panchayats - Tehbazari - Contributions for providing facilities at fair held on private property is not tehbazari - Collector has no jurisdiction to order the amount to be paid in Gram Fund. The petitioners, as the members of the Managing Committee of a fair, collected contributions for providing the necessary facilities to the visitors to the fair. The contribution was loosely called Tehbazari Levy, which was leviable only by the Gram Panchayat under S. 82 (2) (i) of the Punjab Gram Panchayat Act. The Collector of the district, on an application from the Gram Panchayat, issued an order stating that the amount collected for the fair belonged to the Gram Fund and should be handed over to the Panchayat. On the question whether the Collector had the jurisdiction to issue the order Held that (i) the amount collected by the petitioners in connection with the fair did not fall within S. 81 (1) (c) of the Act, since the amount was only a contribution for providing facilities at the fair. (ii) Under the Act, the Collector had no jurisdiction to decide whether the amount in question falls within S. 81 (1) (c) or not. (iii) Under S. 82 (2) (i) of the Act, only the Gram Panchayat was competent to levy and recover tehbazari tax; but the amount in question, though....