Allahabad High Court
Lal Bahadur Singh & Others vs State Of U.P. & Others on 22 December, 2010
Author: Dilip Gupta
Bench: Dilip Gupta
HIGH COURT OF JUDICATURE AT ALLAHABAD A.F.R Reserved on 08.11.2010 Delivered on 22.12.2010 Civil Misc. Writ Petition No. 60696 of 2009 Lal Bahadur Singh & Ors. Vs. State of U.P. & Ors. ~~~~~~~ Hon'ble Dilip Gupta, J.
The petitioners, who have been working as Seasonal Collection Amins in District Fatehpur, have filed this petition for quashing the order dated 15th July, 2009 passed by the District Magistrate, Fatehpur by which the claim of the petitioners for grant of appointment as Collection Amin in accordance with the provisions of the U.P. Collection Amins' Service Rules, 1974 (hereinafter referred to as the 'Rules') has been rejected as the percentage of recovery made by them during the last four Fasals was found to be less than 70%.
It is stated that petitioner no.1 was engaged as Seasonal Collection Amin on 4th February, 1991, petitioner no.2 was engaged as Seasonal Collection Amin on 16th January, 1987 and petitioner no.3 was engaged as Seasonal Collection Amin on 11th December, 2000. The claim for appointment as Collection Amin is based on Rule 5 of the Rules and the petitioners claim that they satisfy the conditions stipulated therein. However, since the petitioners were not appointed as Collection Amin, they and certain other persons filed Writ Petition No.53307 of 2007 (Ram Naresh & Ors. Vs. State of U.P. & Ors.) which was disposed of by the judgment and order dated 5th May, 2009 with the following observations :-
"Taking into account rival submissions of the contesting parties and going through the materials on record, it is evident that a District Level Selection Committee is already screening the candidates for regularization of their services and a decision is to be taken for regularization of Seasonal Collection Ameens. It is expected from the respondent nos. 2 and 3 to complete the process expeditiously, preferably within six weeks from the date of presentation of a certified copy of this order.
Accordingly, the writ petition is disposed of with the direction to the District Magistrate, Fatehpur and the Sub Divisional Magistrate, Tehsil Khaga, District Fatehpur to expedite the selection process by completing the selection process and by passing appropriate orders on receiving the recommendations of the District Level Selection Committee within the aforementioned stipulated period of six weeks."
It is pursuant to the aforesaid judgment that the District Magistrate examined the claim of the petitioners and rejected it by holding that none of them were entitled to be appointed as Collection Amin as the percentage of recovery during the last four Fasals was less than 70%. It is this order that has been impugned in the present petition.
Sri Ashok Khare, learned Senior Counsel for the petitioners has placed before the Court the seniority list forwarded by the District Magistrate, Fatehpur with his letter dated 10th June, 2009 to the State Government and has pointed out that in the said list, the names of petitioner nos. 1, 2 and 3 find place at serial nos. 20, 27 and 63 respectively and the average recovery made by the three petitioners during the last four Fasals have been shown as 87%, 76% and 74% respectively, but in the order dated 15th July, 2009 passed by the District Magistrate, the average percentage of recovery has been shown as 33%, 46% and 12% respectively. It is his submission that such variation has taken place because the percentage of recovery in the impugned order of the District Magistrate has been calculated on the basis of the entries existing in the receipt book, while it is required to be calculated from the cash book entries, which procedure was correctly followed by the District Magistrate while preparing the list dated 10th July, 2009. It is his submission that the actual recovery is reflected in the cash book entries and not the receipt book and he has pointed out that if the recovery percentage is calculated on the basis of the entries existing in the cash book, then the petitioners will satisfy the conditions stipulated in Rule 5 of the Rules and will be entitled for appointment as Collection Amin but the District Magistrate wrongly calculated the percentage of recovery on the basis of the entries made in the receipt book.
Learned Standing Counsel appearing for the respondents, however, submitted that there is no infirmity in the impugned order since the percentage of recovery for the previous four Fasals is less than 70% in accordance with the guidelines issued by the Board of Revenue that the percentage of recovery has to be calculated on the basis of the cash receipt and the deposits made by the debtors directly in tahsil or the concerned department cannot be taken into consideration for the purposes of calculating the percentage of recovery for considering cases for appointment under Rule 5 of the Rules.
I have considered the submissions advanced by the learned counsel for the parties.
In order to appreciate the contentions advanced by learned counsel for the parties, it will be useful to reproduce Rule 5 of the Rules which deals with source of recruitment and it is as follows:-
"5. Source of recruitment.- (1) Recruitment to posts in the ordinary grade of the service shall be made on the result of a competitive examination as provided in Part V of these rules :
Provided that subject to availability of suitable candidates, up to fifteen per cent of the vacancies shall be filled by promotion from amongst such substantively appointed collection peons.
(a) who have passed at least High School Examination of the Board of High School and Intermediate Education, Uttar Pradesh or an Examination recognised by the Government as equivalent thereto ; and
(b) who have worked in the Collection Organisation of the Revenue Department for a period of at least six Fasals :
Provided further that thirty-five per cent vacancies shall be filled by selection from amongst such Seasonal Collection Amins.
(a) who have worked satisfactorily for at least four Fasals :
(b) whose age on the first day of July of the year in which selection is made does not exceed 45 years :
Provided also that if suitable candidates are not available, remaining vacancies shall be filled by general candidates through direct recruitment.
Explanation. - Satisfactory work shall mean at least seventy per cent realisation as per prescribed standard during the last four Fasals including good conduct throughout.
(2) Appointment to the Selection grade of the Service shall be made by promotion from amongst permanent Collection Amins in the Ordinary grade as provided in Part VI of these rules."
In the present case, the Court is concerned with Rule 5(1)(b) which provides that thirty five percent vacancies on the post of Collection Amin shall be filled by selection from amongst such Seasonal Collection Amins who have worked satisfactorily for at least Four Fasals. The Explanation to Rule 5(1) provides that satisfactory work shall mean at least 70% realisation as per prescribed standard during the last four Fasals including good conduct throughout.
It is the manner in which 70% realisation is to be calculated that is in issue in this petition.
Part-I of the Collection Manual deals with Organisation and Land Revenue Demand in Zamindari Abolition Areas. Chapter I of Part-I of the deals with general provisions, Chapter II deals with duties of Collector, Chapter III deals with duties of Officer in Incharge Collections, Chapter IV deals with duties of Sub Divisional Officers, Chapter V deals with duties of Tehsildar, Chapter VI deals with duties of Collector Naib Tehsildar, Chapter VII deals with duties of Regular Naib Tehsildar, while Chapter VIII deals with duties of Collection Amins and the relevant paragraphs are as follows:-
"46. Collection of land revenue and other Government dues, where they have not been entrusted to Land Management Committee, are made by the Collection Amins. For the sake of brevity they have been described in this Manual as "AMINS" The Amin shall not be entrusted with any work other than that connected with the collection of land revenue and other Government dues. His main duties are detailed below :-
(1) Maintenance of the jamabandi in Z.A. Form 62.
(2) Timely and accurate preparation of all the prescribed statements and periodical returns (3) Collection of land revenue and other dues recoverable as arrears of land revenue. (4) Making entries of collection in various registers.
(5) Maintenance of miscellaneous registers.
48. Collection of land revenue and other Government dues by the amins shall be made in accordance with the instructions contained in paragraphs 118-121 and 127.
52. Entries of collection in various registers maintained by the amin under paragraph 123-126 shall be made by him in accordance with the instructions contained in Chapter XXIII.
53. Amins shall not make collection through unauthorized persons but shall make the collection themselves.
54. Amins must keep both their peons with them till the money collected is deposited by them in the treasury. They should not travel with Government money after sunset unless they have taken adequate precautions for its safety.
55. The Amin shall ensure that -
(i) each page of the receipt book and cash-book issued to him bear the seal of the tahsil;
(ii) receipt books prescribed for one kind of dues are not utilized for the collection of other kind of dues;
(iii) receipts in manuscript are not issued in any case;
(iv) all the pages of receipt books, daily collection registers and cash-books are serially numbered and bear the certificate of the Tahsildar regarding the number of pages contained in them.
56. Detailed instructions for the deposit of the collected money are given in Chapter XXIII which shall be followed by the amins."
Chapter XXIII of the Collection Manual deals with Accounting Procedure for the Amins and is as follows:-
"122. An Amin may be entrusted with the collection of any one or more of the following dues:-
(a) Land Revenue
(b) Canal dues
(c) Taqavi
(d) Dues other than (a), (b), and (c) mentioned above under each of the following categories :-
(i)Dues of the U.P. Government, e.g., agricultural dues, process fees, etc.
(ii)Dues of the Central Government, e.g., tobacco excise dues, etc.
(iii)Dues of other States.
123. The Amin shall maintain the following records if he is entrusted with the collection of land revenue only :
(1)Jamabandi for land revenue in Z.A. Form 62 for each village.
(2)Receipt book in Z.A. Form 64.
(3)Cash book in Z.A. Form 76 (4)Register of Daily Collection in Z.A. Form 65 for each village.
(5)Register of Receipt Books received and returned in Form I. .......
126. If the Amin has also to collect other than land revenue, canal dues or taqavi (to be referred hereinafter as miscellaneous dues), he shall maintain the records mentioned below in addition to those prescribed in paragraphs 123, 124 or 125, as the case may be :
(i)Lists of demands or certificates of recoveries for each kind of dues.
(ii)Register of daily collections in Form III separately for the State and Union Government dues and dues of each of the other States, if there be any.
(iii)Receipt Book in Form IV.
127. When a person comes forward for making payment, the Amin shall at once ascertain from his records, the amount recoverable from him under each kind of dues and inform him accordingly as far as possible. He shall then receive the amount the person tenders, whether in full or in part payment of the total dues, and shall issue a receipt or receipts for the same in the relevant form according to the nature of dues (vide paragraph 122 above). He shall then enter the amount in the daily collection register concerned or the siaha supplement in the case of taqavi.
Notes- (1) The receipt books will be supplied with the foils in duplicate. The duplicate copy will have a coupon attached to it. The Amin will make out duplicate copies by using carbon paper of double-sided variety, in order that there should be impression on the reverse of the original receipt as well as on the observe of the duplicate. The Amin shall make over the duplicate copy containing the coupon to the payer and retain the original.
(2) In the case of land revenue, if any arrears is collected, the Amin shall note the details of collection of arrears and current demand at the top of the original receipt and the duplicate as follows:-
(1)Arrears (2)Current The total of both will be shown in column 7 of the receipt in Z.A. Form 64.
..........
130. The Amin shall then post the day's collection in the jamabandi and lists of demands and certificates of recoveries with the help of the counterfoils of the receipts and the respective daily collection register and siaha supplement of taqavi rules.
131. The Amin shall then enter in the cash-book the total of the day's collection in respect of each kind of dues as worked out in the daily collection registers in Z.A. Form 65 and the siaha supplement four taqavai. In the case of miscellaneous dues, the day's total worked out in column 8 of Form III shall be entered in the cash book.
132. He shall then count the actual cash in hand and verify if with the total amount shown in column 18 of the cash-book against the item "closing balance of the day".
133. The Amin shall invariably visit the tahsil on the date fixed for him and deposit into the sub-treasury his entire up-to-date collections of all kinds of dues.
.......
137. (i) For depositing his collection into the sub-treasury or making them over to the Naib-Tahsildar in his halqa the Amin shall prepare separate arzi-rsal in triplicate for each kind of dues in the prescribed forms, vide paragraphs 119 of the sub-Treasury Manual (land revenue, etc.). In the case of taqavi, separate arz-irsals shall be prepared for the dues under Acts XIII and XIX. As regards miscellaneous dues mentioned in clause (d) of paragraphs 122, each category of these dues may consist of different kinds of recoveries. As such an arz-irsal in triplicate shall be prepared for each kind of recovery except in the case of Large Land Holding Tax and Agricultural Income Tax dues for which a separate Arz-irsal shall be prepared.
(ii)With each arz-irsal, the following documents shall be attached :
(a) In the case of arz-irsal for land revenue or/and canal dues, a statement in Form V in triplicate one with each copy of the arz-irsal for land revenue or canal dues showing the village-wise division-wise or group-wise collections and a carbon copy of the register of daily collections (Form Z) of all the villages concerned (to be attached to the original copy of the arz-irsal).
(b) In the case of arz-irsal of taqavi dues, three copies of the siaha supplement in Form IX of Taqavi Rules one with each copy of arz-irsal.
(c) In the case of arz-irsals of miscellaneous dues of each category mentioned in clause (d) of paragraph 122 above, only one copy of the daily collection register (Form III) for all the arz-irsals of that category.
.........
140. The Amin shall total up all the money columns of the jamabandi of each village six-monthly on March 31 and September 30 at the end of each fasal and transmit a consolidated statement in Z.A. Form 66 to the Tahsildar containing the following information :
(a) Demand of the village
1.Arrears of previous fasals
2.Current demand
1.Total.
(b) Collection of the village
1.Against arrears of previous fasals.
2.Against current demand.
3.Total collections.
(c) Balance to be realized 1.Against arrears of previous fasals. 2.Against the current demand of the year. (d) Surplus collections"
Jama bandies which are demand register are prepared at the beginning of each year showing the dues of land revenue at the beginning of the year. As soon as this demand register is completed, each Collection Amin has to prepare a statement in Z.A. Form 62-E showing arrears or excess collection of that year for each village in his Halqa. The statement prepared in Z.A. Form 62-E is signed by the Wasil Baqi Navis and the Collection Naib Tehsildar. The miscellaneous dues are dues other than the land revenue, canal and taqavi dues which are realisable as arrears of land revenue. The demand of miscellaneous dues is received by the Collector for realisation either in the shape of demand list or in the shape of recovery certificate from the Department concerned. These certificates are entered in a register in Z.A. Form 67. The collection of land and other dues realisable as arrears of land are made by the Collection Amins.
Paragraph 141 of Chapter XXIII of the Collection Manual deals with Jama bandi (Z.A. Form 62) and is as follows:-
"141. (i) Jamabandis (Z.A. Form 62) Posting will be made in the jamabandi of the village concerned by the end of each day with the help of counterfoils and the register of daily collections (Form Z.A. 65). Columns 14(a) and 14(b) shall be filled from the entries made at the top of the counterfoil to show the details against "arrears" and "current" (column 17 will not be filled by the Amins).
(ii) Those amounts which are deposited by any land revenue payer directly at the tahsil in cash or by adjustment shall also be entered by the Amin in the jamabandi on the authority of the list which the tahsildar shall give him. The amin shall note the words "direct collections" against such entries."
Paragraphs 142 deals with Receipts (Z.A. Form 64), paragraphs 143 deals with Register of Daily Collection (Z.A. Form 65) and paragraphs 145 deals with Cash Book (Z.A. Form 76).
It is, therefore, clear from the aforesaid provisions that the collection of land revenue, canal dues, taqavi (which are loans advanced to the cultivators) and other Government dues are made by the Collection Amins in accordance with the procedure prescribed. The collection of dues realisable as arrears of land revenue are also made by the Collection Amins and it is for this reason that costs have been separately provided for in the memo of citation issued by the Collector. The Amin has also to prepare various registers regarding each of the dues.
The second proviso to Rule 5(1) of the Rules provides that 35% vacancies shall be filled by selection from amongst such Seasonal Collection Amins who have worked satisfactorily for at least four fasals and whose age on the first day of July of the year in which selection is made does not exceed 45 years. The Explanation provides that satisfactory work shall mean at least 70% realisation as per prescribed standard during the last four fasals including good conduct throughout. It is for this purpose that the percentage of realisation as per prescribed standard during the last four fasals has to be determined.
For the purpose of granting such appointments, the District Magistrate, Fatehpur finalised the seniority list of the Collection Amins indicating the percentage of their recovery during the preceding four fasals and this list was forwarded to the State Government with covering letter dated 10th June, 2009. In this letter, the names of petitioners are contained at serial nos. 20, 27 and 63 with 87%, 76% and 74% recovery percentage. The details in the said list have been prepared on the basis of the entries contained in the Cash Book. The District Magistrate, however, while rejecting the representation filed by the petitioners by the order dated 15th July, 2009, has held that none of the petitioners were entitled to grant of appointment as Collection Amin under Rule 5 of the Rules since the percentage of recovery during the last four Fasals was less than 70% and in doing so the recovery has been calculated on the basis of the Receipt Book.
A counter affidavit has been filed by the State-respondent and the relevant paragraphs are as follows:-
"5. That, in reply to the contents of paragraphs 5 and 6 of the writ petition it is submitted that the recover percentage of the petitioners is not satisfactory as per cash receipt and the same is less than 70% in four previous Fasli years and as per the guidelines issued by the Board of Revenue, U.P., the recovery percentage of the Seasonal Collection Amin can be considered on the basis of recovery percentage of cash receipt and the direct deposits made by the debtors in Teshil or the concerned department is not taken into consideration for the purpose of considering the case of regularization. For kind perusal of this Hon'ble Court, the photocopy of the direction issued by the Board of Revenue dated 31.07.2009 to Collector, Etah with regard to the issue concerned is being annexed herewith and marked as Annexure No.1 to this affidavit.
8. That, in reply to the contents of paragraphs 10 and 11 of the writ petition it is submitted that Annexure No.2, annexed by the petitioners in the writ petition is not concerned with the Seasonal Collection Amins working in Tehsil Khaga rather the same is related with the Seasonal Collection Amins of Tehsil Bindki. So far as the recovery percentage of the petitioners 87%, 76% and 74% are concerned, it is submitted that the petitioners have shown their recovery percentage on the basis of the amount shown to be deposited in cash book in which the amount recovered through cash receipt by the concerned Seasonal Collection Amin as well as the amount directly deposited by the concerned debtor has been included, therefore, the recovery percentage has reached more than 70% while as per the guidelines issued by the Board of Revenue, the amount directly deposited by the debtor cannot be included for considering the case of regularization of the concerned Seasonal Collection Amin. Therefore, after deducting the directly deposited amount, the recovery percentage of the petitioners became less than 70%, which is fixed criteria for considering the regular appointment."
Reference, therefore, needs to be made to the directions issued by the Board of Revenue in its communication dated 31st July, 2009 addressed to the District Magistrate, Etah. This communication is regarding the inclusion of the dues directly submitted by the Debtors in the recovery made by the Collection Amins. The Board of Revenue, after noticing that in the Collection Manual there is a provision for depositing of revenue through revenue money orders (which is directly received by the Teshildar without any intervention of the Collection Amins and thereafter entries are made in the relevant records), has observed that the revenue collected by the Collection Amins in accordance with the procedure prescribed should only be included in the realilsation made by the Collection Amins and there was no reason to include the amount directly deposited by the Debtor in the revenue collection of the Amins.
Reference has also been made in the counter affidavit to the communication dated 30th December, 2009 sent by the Board of Revenue to the Chief Standing Counsel. This letter mentions that every Collection Amin is issued a Receipt Book for the purpose of collection of revenues and the receipt is issued by the Collection Amin for the amount received. The amount so received is then entered in the daily register of daily collection and Cash Book. It also mentions that revenue collected by the Collection Amin is determined on the basis of the entries made in the Daily Memorandum of collection shown in Form X. The entries are made in Form X after the amount deposited in the Sub Treasury by the Amin is checked and, thus, any amount deposited by any other means cannot be taken into consideration for the purpose of calculating the revenue collected by the Collection Amins.
It is, therefore, seen that if after issuance of citation the amount is actually deposited by the defaulter in the Department, such collection shall not go to the credit of the Sesaonal Collection Amin even though the Government may have charged recovery charges. Such a stand taken by the authorities is not correct. Once the citation is issued the defaulter can either deposit the amount in the Tehsil through the Collection Amin or directly in the Department. The citation is served through the Collection Amin and, therefore, there appears to be no good reason to deny the collection of such amount to the credit of Collection Amin while determining his realisation. Even the land revenue dues deposited directly in Tehsil shall go to the credit of the Collection Amin while determining his realisation and there appears to be no good reason to exclude this amount from the reasliation of the Amin concerned for the purpose of Rule 5 of the Rules. Even otherwise, as noticed hereinabove, such deposits even if made by the Debtors directly in the Tehsil are entered by the Amin in the relevant records.
The District Magistrate is, therefore, required to calculate the percentage of recovery made by the petitioners during the last four Fasals in accordance with the said procedure.
The order dated 15th July, 2009 passed by the District Magistrate, Fatehpur is, accordingly, set aside. The matter is remitted to the District Magistrate to pass a fresh order on the representation filed by the petitioners in the light of the observations made above.
The petition is, accordingly, allowed to the extent indicated above.
Date: 22.12.2010 SK