IMPORTANT POINT
The Covid-19 pandemic falls within the purview of natural calamities for remission consideration under Rule 49 of the Assam Panchayat (Financial) Rules, 2002.

Heard Mr. M.H. Choudhury, learned Senior Advocate assisted by Mr. M.K. Choudhury, learned counsel for the petitioner. Also heard Mr. K. Konwar, learned Standing Counsel, Panchayat & Rural Development (P.&R.D.) Department for all the respondents.

2. By filing this writ petition, the petitioner has challenged the impugned speaking order dated 08.06.2022, passed by the Principal Secretary, P. & R.D. Department, Govt. of Assam, whereby the claim of 90% remission by the petitioner on the settlement value of the Bihiagaon Weekly Market has been rejected.

3. The case of the petitioner, in brief, is that in pursuant to the publication of the tender notice dated 17.05.2021 for settlement of a numbers of market including the Bihiagaon Weekly Bazar, the petitioner had participated and was settled with the said market by an order of settlement issued by the Chief Executive Officer, Sonitpur Zilla Parishad, Tezpur on 10.09.2021. The settlement was for a period w.e.f. 13.09.2021 to 30.06.2022, at a settlement amount of Rs. 25,99,758/- (Rupees twenty five lakhs ninety nine thousand seven hundred and fifty eight) only on the basis of the bid value offered by the petitioner.

4. On being settled with the said market, the petitioner had taken over possession of the market by complying with all the requisite formalities including the deposit of security money.

5. It is contended that soon after the operating of the market by the petitioner, the Assam Cattle Preservation Act, 2021 was enacted and notified vide dated 15.09.2021 and published in the Official Gazette on 16.09.2021. It is contended that after the Assam Cattle Preservation Act, 2021 came into force, certain restrictions were put on place with regard to trading of the cattle. Apart from the restrictions imposed in trading of cattle by the Assam Cattle Preservation Act, 2021, the market had to be operated for a limited period of six (6) hours, due to continuance of Covid-19 pandemic and then prevailing Covid-19 protocols, issued by the State Government as well as the Central Government from time to time and the same has adversely aggravated the situation in collection of revenue from the Market. According to the petitioner, trading in cattle is one of the main source of generating revenue in the market for him.

5. The petitioner had filed representations before the Chief Executive Officer, Sonitpur Zilla Parisad on 14.09.2021 and 06.10.2021, highlighting the grievances of the petitioner for remission of 90% of the settled amount under Section 49 of the Assam Panchayat (Financial) Rules, 2002. The Chief Executive Officer, Sonitpur Zilla Parishad by his letter bearing No. SZP 7/2021-22/6550 dated 23.02.2022, forwarded to the Principal Secretary, P. & R.D. Department, Govt. of Assam, clearly highlighting regarding the imposition of the Assam Cattle Preservation Act, 2021 and claiming of remittance by the lessees, including the present petitioner, by making reference to the representations submitted by the lessees, including the present petitioner.

6. In the said forwarding it had stated that the matter has been discussed in the Budget meeting of the Sonitpur Zilla Parishad held on 28.12.2021 and a decision has been taken to bring the matter to the knowledge of the competent higher authority in the Panchayat and Rural Development Department for granting remission as per Rule 49 of the Assam Panchayat (Financial) Rules, 2002.

7. Having not been considered the grievance of remission which was forwarded by the Chief Executive Officer, Sonitpur Zilla Parishad by the concerned authority, the petitioner approached this Court by filling a Writ Petition being WP(C) No.3105/2022. This Court on 20.05.2022, disposed of the Writ Petition with a direction to the respondent authority to take the representations of the petitioner, already forwarded by the Chief Executive Officer, Sonitpur Zilla Parishad on 23.02.2022 and after due consideration, dispose of the same taking into the aspects highlighted by the peti