1971 Supreme(Gau) 18
GAUHATI HIGH COURT
M.C.Pathak, B.N.Sarma, JJ.
Dulal Chandra Hazarika -Appellant
Versus
Assam Board of Revenue, Gauhati -Respondent
Civil Rule No. 809 of 1970
Decided On : 19-03-1971
S.K.Ghose, P.C.Kataki, N.C.Das, K.N.Saikia, K.C.Gogoi , K.C.Das, S.N.Bhuyan, J.P.Bhattacharjee
A finding of fact by a tribunal may be quashed by certiorari if it is not based on any evidence on record, is apparently contrary to evidence on record, or is vitiated by non-consideration of the relevant materials on record.
Headnote:
EXCISE - Settlement of Country Spirit Shop - Financial Soundness - Consideration of Relevant Materials - Finding of Fact - Certiorari - Scope - Assam Excise Rules, 1945, Rule 219.
Fact of the Case:
Petitioner, a graduate, submitted a tender for settlement of a Country Spirit Shop. The Deputy Commissioner settled the shop with the petitioner on the advice of the Advisory Committee. Respondent No. 3, the sitting lessee, appealed to the Assam Board of Revenue, which set aside the settlement with the petitioner and settled the shop with Respondent No. 3, finding that the petitioner had failed to establish his financial soundness.
Finding of the Court:
The High Court found that the Board's finding that the petitioner failed to establish his financial soundness was not based on any evidence on record, was apparently contrary to evidence on record, and was further vitiated by non-consideration of the relevant materials on record. The Court also found that the Board erred in law in finding that Respondent No. 3 was not a defaulter in respect of Government taxes.
Issues: 1. Whether the Board's finding that the petitioner failed to establish his financial soundness was based on evidence on record and was arrived at without consideration of the relevant materials on record. 2. Whether the Board erred in law in finding that Respondent No. 3 was not a defaulter in respect of Government taxes.
Ratio Decidendi: 1. The High Court held that the Board's finding that the petitioner failed to establish his financial soundness was not based on any evidence on record, was apparently contrary to evidence on record, and was further vitiated by non-consideration of the relevant materials on record. The Court noted that the petitioner had deposited Rs. 6,000/- in the bank, which was more than five times the security amount for the shop, and that the Board had failed to consider the affidavit of the petitioner's father, which categorically stated that the petitioner was given Rs. 8,000/- in the middle of 1968 for running business. 2. The High Court held that the Board erred in law in finding that Respondent No. 3 was not a defaulter in respect of Government taxes, as the Board had relied on certificates issued by the Tax authorities, which were not conclusive evidence of non-default.
Final Decision: The High Court allowed the petition, set aside the Board's order setting aside the settlement of the shop with the petitioner, and restored the settlement made in favor of the petitioner by the Deputy Commissioner.
2. The petitioner's case briefly is that he is a graduate and he joined M. A. and LL.B. classes of the University of Gauhati but left his studies in 1968. The petitioner as well as respondent No. 3 Prafulla Chandra Das and 19 others submitted tenders for settlement of Singlijan Country Spirit Shop for the years 1970-73 in response to a tender notice issued by the Deputy Commissioner of Lakhimpur District. By his order dated 15th December 1969 the Deputy Commissioner on the advice of the Advisory Committee constituted under the provisions of the Excise Act settled the Singlijan Country Spirit Shop with the petitioner. Respondent No. 3 preferred an appeal against the said order of settlement before the Assam Board of Revenue, which was numbered as Case No. IE of 1970. That the learned Board of Revenue by its judgment and order dated 26-11-70 allowed the appeal of the respondent No. 3. set aside the order of settlement dated 15-12-69 of Singlijan Country Spirit Shop with the petitioner and directed that the shop be settled with respondent No. 3 for the remaining period of the term. The present petition is directed against this order of the learned Board.
3. Mr. S. K. Ghose. the learned Advocate-General of Nagaland. appearing on behalf of the petitioner submits that the learned Board's finding that the financial soundness of the petitioner was not established is not based on any evidence on record, but on the other hand in arriving at that finding the learned Board took into consideration irrelevant materials and did not take into consideration relevant materials on record and as such the finding of the learned Board in this regard is vitiated. That the learned Board set aside the settlement in favour of the petitioner only on the ground of financial unsoundness and this finding being vitiated, as submitted earlier, the impugned order of the Board is liable to be quashed.
4. The learned Advocate-General also submits that the learned Board itself found that respondent No. 3 suffered from serious drawbacks, that he had been a lessee for long thirty years and he was financially sound and had other means of income also and in that view it is submitted that the learned Board erred in law in directing settlement of the shop with respondent No. 3.
5. The learned Advocate-General lastly submits that the materials on record are eloquent that the respondent No. 3 was a defaulter of Government revenue and therefore the settlement in favour of the respondent No. 3 being in violation of Rule 219. of the Assam Excise Rules, the impugned order of the Board is liable to be quashed.
6. Mr. S. N. Bhuyan, the learned counsel appearing for the respondent No. 3 submits that the learned Revenue Board on consideration of the materials on record found the petitioner to be financially unsound and this was a finding of fact arrived at on the materials on record by the Board and such a finding of fact may not be interfered with in a writ petition, Mr. Bhuyan submits that on consideration of the materials on record the learned Revenue Board. whose jurisdiction is co-extensive with that of the original settling authority, found that the respondent No. 3 was more suitable than the petitioner and therefore set aside the settlement in favour of the petitioner and settled the shop with respondent No. 3, That the order of the learned Revenue Board is quite within jurisdiction and it is not vitiated by any illegality or absence or excess of jurisdiction and in that view the impugned order of the Board is not liable to be interfered with. The learned counsel adds that the jurisdiction of the High Court in an application under Article 226 of the Constitution of India is not an appellate jurisdiction and therefore there cannot be r