Harphul Singh Brar, J.@mdashIn this writ petition under Articles 226/227 of the Constitution of India the petitioner has prayed for quashing the demand notice dated 20.10.1993 annexed as annexure P-1 with the writ petition. Learned counsel for the petitioner submits that the Block Development & Panchayat Officer had no jurisdiction to issue this demand notice to the petitioner u/s 85 of the Punjab Gram Panchayat Act.
2. We have gone through the relevant provisions of law and find that the amount stated in the impugned notice which is sought to be recovered from the petitioner, is neither assessed nor determined by any competent authority. Moreover, the Block Development & Panchayat Officer is not competent to issue notice to the petitioner directing him to deposit the amount mentioned in the notice under any of the provisions of the Punjab Gram Panchayat Act or any other Act or Rules. Learned counsel appearing for the Block Development & Panchayat Officer has very fairly conceded this position.
3. In these circumstances, we quash the order of the Block Development & Panchayat Officer, Malerkotla dated 20.10.1993 and allow the petition. However, the concerned authorities are at liberty to take appropriate action in accordance wit law, if so advised.
