This appeal is against the order passed by the Assistant District Judge No. 1, Cachar at Silchar in Misc. Case No. 60 of 1993 arising out of Title Suit No. 65 of 1993. The appeal has been filed by the Silchar Anchalik Panchayat Mahkuma Parishad, as by the impugned order which is available &t Annexure 1 to the memo of appeal, the learned Assistant District Judge though held that the settlement of the bazar viz Baranga Market in favour of one Angad Das at Rs. 85.000/- was valid, but conditions No. 17 and 18 of the tender notice are contrary to the provision of the Assam Panchayati Raj Act, 1986 and accordingly the above 2 conditions were stayed. The suit was filed by the President of the Baranga Gaon Panchayat being aggrieved with the said tender notice for settlement of the market. It may be stated that according to clause 17 of the tender notice the lessee could collect the fees for sale and standing of cows etc.

2. It may be stated that by order dated 6.7.93 the above order of the Assistant District Judge No. 1 passed in Misc. Case No. 60 of 1993 was stayed and thereafter the petition for vacating the stay order was filed by the President of the Gaon Panchayat which was registered as Misc. Case No. 74 of 1993. As agreed to at the Bar, both the appeal and the petition for vacating the stay order were taken up for final disposal.

3. For the purpose of the present case section 2 (1), section 13, section 71 (2), section 73, section 84 and section 91 are relevant and also Rule 49 and Rule 51 of the Assam Panchayati Raj (Financial) Rules, 1990 are relevant.

4. Clause (1) of section 2 of the Act defines Gaon Panchayat which means a Gaon Panchayat established under the Act. Section 13 is regarding constitution of Anchalik Panchayat which includes all Presidents of Gaon Panchayat alongwith other members. Section 71 (1), inter alia, provides that subject to rules and by-laws framed with the approval of the appropriate authority a Gaon Panchayat may impose the taxes in addition to the local rates collected from the area as mentioned in the said sub-section. According to clause (2), a Gaon Panchayat may impose a cess or fee or registration of cattle sold within the local area and sub-section (3) provide that taxes etc. shall be imposed and assessed and realised in such time and in such manner as prescribed. Section 73 of the Act empowers the Anchalik Panchayat to settle in the manner prescribed for a period of one financial year by inviting tenders all hats within its territorial jurisdiction. Sub-section (5) of the said section provides that all sale proceeds of hats shall be deposited in Anchalik Panchayat and shall be distributed in the manner according to the said sub­section. Clause (c) of the said sub-section (5), Anchalik Panchayat has to distribute an amount equivalent to 40% of the sale proceeds of the hats equally amongst the Gaon Panchayat falling within its jurisdiction. Section 87, infer ala, provides that no action civil or criminal shall lie against a member or agent or employee of a Gaon Panchayat or Anchalik Panchayat or Mahkuma Parishad acting under its direction in respect of anything done in good faith under the Act or rules or by laws made thereunder. Section 91 provides that if a dispute arises between two or more Mahkuma Parishads and Mahkuma Parishad or local authority or between any two local autho­rities, the matter shall be referred to the State Govt. or to such authority as the State Govt. may direct and the decision of the State Govt. or such authority shall be final and conclusive.

According to Rule 49 of the Assam Panchayati Raj (Financial) Rules, 1990, the Gaon Panchayat may, from time to time at a meeting convened expressly for the purpose to impose taxes fees, cess at such rate not exceeding the maximum limits as laid down. According to clause (f) of sub-rule (2) of the above rule in case of registration of a cattle within the local area of a Gaon Panchayat at the rate not exceeding Rs. 20/- per cattle. Rule

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