[Citation : RLW 2005(1) RJ 83]
(Board of Revenue for Rajasthan)
H.C. SHARMA, MEMBER
@Party = Prabhu Lal
Versus
Mukesh Kumar & Ors.
@Case-Ref = Revision/TA/107/2000/Jhalawar, decided on 07.04.2004
Revision allowed.
.
2- izdj.k ds la{ksi esa rF; bl izdkj gS fd izkFkhZ@oknh us vf/kfu;e dh /kkjk 188 ds vUrxZr ,d jktLo okn ckcr LFkk;h fu"ks/kkKk fo:) vizkFkhZx.k@izfroknhx.k U;k;ky; mi[k.M vf/kdkjh vdysjk esa izLrqr fd;k ftlesa dgk x;k fd xzke ihiykt rglhy [kkuiqj dh [kkrk la[;k 356 ds [kljk la[;k 240] 242] 243] 296] 298] 299 fdrk 6 jdck 32&17 ch?kk Hkwfe oknh ,oa izfroknhx.k la[;k 5 yxk;r 8 dh la;qDr [kkrsnkjh dh Hkwfe gS ftlesa oknh dk 1@2 fgLlk o izfroknhx.k la[;k 5 ls 8 dk 1@2 fgLlk gSA [kkrk la[;k 102 dh [kljk la[;k 305] 306 oknh ,oa xqMdhyky ,oa izfroknhx.k la[;k 5 yxk;r 8 dh kkeykrh [kkrs dh Hkwfe gS ftlesa oknh dk 1@2 fgLlk o izfroknhx.k la[;k 5 yxk;r 8 dk 1@6 fgLlk gSA mDr Hkwfe la;qDr [kkrs dh gS ftldk foHkktu ugha gqvk gS fQj Hkh izfroknhx.k la[;k 5 yxk;r 8 us vius fgLls dh vkjkft;kr dks izfroknhx.k la[;k 1 yxk;r 4 dks 3]20]000@& :i;s esa foØ; dj fn;k gSA izfroknhx.k LVªstj ijpstj gS ftUgsa fcuk foHkktu djk;s rkQSlyk okn LFkk;h fu"ks/kkKk ls ikcUn fd;k tkosA nkos ds lkFk ,d izkFkZuk i= vf/kfu;e dh /kkjk 212 ds vUrxZr vLFkk;h fu"ks/kkk tkjh djus gsrq Hkh izLrqr fd;kA izfroknhx.k la[;k 1 yxk;r 4 us izkFkZuk i= dk tokc izLrqr dj dgk fd mUgksaus fookfnr Hkwfe dk 1@2 fgLlk lg[kkrsnkjku izfroknh la[;k 5 yxk;r 8 ls fnukad 24-4-1999 dks [kjhn fy;k gSA lg [kkrsnkjku ds chp iwoZ esa gh dbZ lkyksa ls Hkwfe dk foHkktu gks pqdk gS ftlls og foØsrk ds fgLls ij ekSds ij dkfct gS blfy, muds fo:) vLFkk;h fu"ks/kkKk tkjh ugha dh tk ldrhA
3- mi[k.M vf/kdkjh vdysjk us fu.kZ; fnukad 19-6-2000 ds }kjk izfroknhx.k ds fo:) vLFkk;h fu"ks/kkKk tkjh dj nhA mDr fu.kZ; dh vihy izfroknhx.k@vizkFkhZx.k la[;k 1 yxk;r 4 us v/khuLFk vihy U;k;ky; esa izLrqr dh tks v/khuLFk U;k;ky; us fu.kZ; fnukad 15-11-2000 ds }kjk Lohdkj djds fopkj.k U;k;ky; dk fu.kZ; fujLr dj fn;k rFkk izkFkhZ dk /kkjk 212 dk izkFkZuk i= [kkfjt dj fn;k] ftlds fo:) ;g fuxjkuh izLrqr dh xbZ gSA
4- geus i{kdkjksa dks lqukA
5- fo}ku~ vf/koDrk izkFkhZ dk dFku gS fd fooknxzLr Hkwfe ds oknh@izkFkhZ ,oa izfroknh@vizkFkhZ la[;k 5 yxk;r 8 lg[kkrsnkj gSA muds chp Hkwfe dk dksbZ foHkktu ugha gqvk vizkFkhZx.k 5 yxk;r 8 pwafd dkr ugha djrs Fks vr% foØsrkx.k us Øsrkx.k&izfroknh la[;k 1 yxk;r 4 dks ekSds ij dHkh dksbZ dCtk ugha fn;kA lg[kkrsnkjksa ds chp esa dHkh Hkwfe dk vkilh foHkktu ugha gqvk gSA Øsrkx.k LVªsatj ijpstj gSA vr% Øsrkx.k la;qDr [kkrsnkjh dh Hkwfe ds fdlh foks"k Hkkx ij fcuk foHkktu djk;s dCtk djus ds vf/kdkjh ugha gS rFkk og fookfnr Hkwfe esa izkFkhZ ds dCts dkr esa gLr{ksi ugha dj ldrsA vius dFkuksa ds leFkZu esa ,vkbZvkj 1966 ,llh ist 470 ¼1½] vkjvkjMh 1996 ist 148 ,oa 1999¼2½] ,oa 1999 vkjvkjMh ist 438 ¼3½] rFkk fuxjkuh la[;k 55@56@60@61 Vh, ¼4½] HkhyokM+k esa ikfjr fu.kZ; fnukad 24-2-2003 ds dkuwuh n`"VkUr Hkh izLrqr fd;sA
6- fo}ku~ vf/koDrk vizkFkhZx.k la[;k 1 yxk;r 4 dk dFku gS fd jkepUnz fookfnr Hkwfe esa izkFkhZ ds lkFk lg[kkrsnkj Fkk rFkk ftldk fookfnr Hkwfe esa 1@2 fgLlk fu/kkZfjr FkkA vizkFkhZ la[;k 5 ls 8 jkepUnz ds okfjlku gS ftUgsa jkepUnz ds fgLls dh Hkwfe fojklr esa] feyh gSA lg[kkrsnkj@foØsrk us vizkFkhZx.k dks viuk fgLlk cspku djds dCtk ns fn;k FkkA lg[kkrsnkjksa esa iwoZ ls gh foHkktu gks pqdk Fkk rFkk vizkFkhZ la[;k 5 ls 8 ds fgLls ij Øsrkx.k@vizkFkhZ la[;k 1 ls 4 dkfct gSA ,slh fLFkfr esa vizkFkhZx.k@Øsrkvksa dks vLFkk;h fu"ks/kkKk ls ikcUn ugha fd;k tk ldrkA vius dFkuksa ds leFkZu esa vkjvkjVh 2001 ist 1375 ¼5½] vkjvkjMh 2003 ist 310 ¼6½] ,oa 2000 MCY;w,ylh jkt- ist 47¼7½] ds dkuwuh n`"VkUr Hkh izLrqr fd;sA
7- geus mHk;i{k dh cgl ij xaHkhjrk ls euu fd;k rFkk i=koyh dk voyksdu fd;kA
8- ;g rF; fufoZokn gS fd fooknxzLr Hkwfe esa jkepUnz] izHkwyky firk txUukFk cjkcj fgLls ds lg[kkrsnkj gSA vizkFkhZ la[;k 5 ls 8 jkpeUnz ds okfjlku gS tks jkepnz ds 1@2 fgLls ij izkFkhZ ds lkFk lg[kkrsnkj cus gSA vizkFkhZ la[;k 5 ls 8 us la;qDr [kkrs dh Hkwfe esa viuk fgLlk iathd`r foØ; i= }kjk vizkFk
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