JUDGMENT

N.D. Ojha, J. - An auction took place on 28th July. 1969, in regard to conferment of right for recovery of tahbazari dues recoverable of the Gaon Panchayat, respondent No. 3. The petitioner was the highest bidder for a sum of Rs. 9,999/- He has paid a sum of Rs. 6,666/- . For the balance of Rs. 3,333/- proceedings were initiated for its recovery as arrears of land, revenue. The petitioner there upon instituted the present writ petition with a prayer to quash those proceedings.

2. In the writ petition the recovery proceedings have been challenged mainly on two grounds. (i) that there was no provision either in the Panchayat Raj Act or other which entitled the recovery of dues of this nature as arrears of land revenue, and (2) that the Gaon Panchayat had not properly levied the tahbazari, which was in the nature of a tax and consequently the petitioner was not bound to pay anything to the Gaon Panchayat towards the Sum of Rs. 9.999/- which became payable in virtue of the auction held on 28th July, 1969. In regard to the first submission learned counsel took me through the various provisions of the Panchayat. Act and the rules as also the U. P. Public Moneys (Recovery of Due:,