Recovery of dues as arrears of land revenue was sustainable under the Punjab Excise Act, 1914, despite the abolition of land revenue.

JUDGMENT :

AMOL RATTAN SINGH, J.

Case heard via video conferencing.

I. On 05.05.2021, the following detailed order had been passed by this court:-

“Case heard by video conferencing.

1. By this petition, the petitioner seeks issuance of various writs in the nature of certiorari/mandamus/prohibition/or any other writ that this court deems proper in the given circumstances of the case, quashing the impugned orders dated 20.04.2017 and 10.09.2020 (copies Annexure P-5 and P-6 respectively), as also two auction notices (both dated 12.03.2021, copies Annexure P-7 and P-8), seeking to auction two properties of the petitioner to recover excise revenue to the tune of Rs.5,88,08,449/-.

2. Essentially, the ground raised in the petition, in respect of which even a question of law has been framed, is that the recovery of the aforesaid amount is sought to be made as an arrear of land revenue under the provisions of the Punjab Land Revenue Act, 1887;

with land revenue itself, however, having been abolished by the State Government vide the Punjab Land Revenue (Abolition) Act, 1997 (Punjab Act No.8 of 1997), with the said Act essentially reading to the effect that with effect from the Rabi harvest of the agricultural year 1996-1997, the land revenue and additional land revenue payable under the provisions of the Act of 1887, shall be deemed to have been abolished.

The 2nd clause of the said Act (only the said two clauses having been reproduced in the writ petition), states that the provisions of the said Act, of 1997, would have effect notwithstanding anything to the contrary contained in the Punjab Land Revenue Act, 1887.

3. Mr. Sharma, learned senior counsel appearing for the petitioner, points to sub sections (6) and (7) of Section 3 of the Act of 1887, which reads as follows:-

“3. Definition. In this Act, unless there is something repugnant in the subject or context:-

X X X X X X X X X X X X X

(6) "land revenue" includes assigned land revenue and any sum payable in respect of land by way of quit-rent or of commutation for service to the Government or to a person to whom Government has assigned the right to receive the payment;

(7) "arrear of land revenue" means land revenue which remains unpaid after the date on which it becomes payable;

X X X X X X X X X X X X X.”

4. The contention therefore is that, with land revenue itself having been abolished, no demand notice under Section 68 of the Act of 1887 can be issued, and no proceedings under Sections 66 and 67 thereof can be taken; and consequently, the impugned orders, Annexures P-5 and P-6, having been issued under the provisions of Section 66 thereof and the impugned notices (Annexures P-7 and P-8), having been issued under the provisions of Section 79 thereof, none of them is sustainable.

5. The said provisions read as follows:-

“Section 66. CERTIFIED ACCOUNT TO BE EVIDENCE AS TO ARREAR- A statement of account certified by a Revenue Officer shall be conclusive proof of the existence of an arrear of land revenue of its amount and of the person who is the defaulter.

Section 67. PROCESS FOR RECOVERY OF ARREARS: Subject to the other provisions of this Act an arrear of land revenue may be recovered by any one or more of the following processes, namely:-

(a) by service of writ of demand on the defaulter;

(b) by arrest and detention of his person;

(c) by distress movable property and uncut or ungathered crops; (d) by transfer of the holding in respect of which the arrear is due; (e) by attachment of the estate or holding in respect of which the arrear is due;

(f) by annulment of the assessment of that estate or holding;

(g) by sale of that estate or holding;

(h) by proceeding against other immovable property of the defaultler Section 68. WRIT OF DEMAND : A writ of demand may be issued by a Revenue Officer on or after the day following that in which an arrear of land revenue accrues.”

X X X X X X X X X X X X X X

“Section 79. PROCLAMATION OF SALES-(1) On the receipt of the sanction of the Commissioner of the sale of a