1999CLC 1615 (PLP)

6. I am tempted to express that the Government of Punjab Revenue Department has issued Notification No.1590‑89/1071‑LR‑IV, dated 18‑6‑1989 about the control and supervision of the District Collector to be exercised by him in the revenue hierarchy in the District. The same is reproduced as under:‑‑ "Government of the Punjab Revenue Department Notification . Lahore dated the 18th June, 1989. No.1590‑89/1‑71‑LR‑IV. In pursuance of Government of the Punjab, Revenue Department's Notification No.454‑B/87/818‑LR‑IV, dated the 10th May, 1987, the Governor of the Punjab, in exercise of the powers under subsection (1) of section 16 of the Punjab Land c ''o t" Revenue Act. 1967, is pleased to confer all the powers of Collector under the said Act upon the Assistant Commissioners, to be exercised within the areas of their respective jurisdiction, subject to the control and supervision of the District Collectors concerned. The following cases will, however, continue to be taken cognizance by District Collector directly‑‑ (i) Appeal against the orders of Assistant Collector 1st Grade in cases of partition; (ii) Correction in Revenue Records;, (iii) Sanction for review of Mutations; (iv) Suspension and remission of Land Revenue; (v) Creation of demand of Land Revenue; and (vi) Appointment or removal of Headmen (Lambardars). By order of the Governor of Punjab (Sd.) Syed Sarfraz Hussain Secretary to Government of the Punjab, Revenue Department No.1590‑89/ 1072‑LR‑IV A copy is forwarded to the Superintendent, Government Printing Press, Punjab, Lahore, for publication in the extraordinary issue of the Punjab Gazette. (2) 200 printed copies of the Gazette Notification may please be supplied to the undersigned. (Sd.) Additional Secretary, Government of the Punjab, Revenue Department. "

7. A copy of aforesaid Notification, dated 18‑6‑1989 was sent to all the Deputy Commissioners, and the Commissioners in the Province of the Punjab and other connected Officers. A perusal of this Notification, dated 18‑6‑1989 has made out that the powers of Collector under the Revenue Act, 1967 are to be exercised by the Assistant Commissioners subject to the control and supervision of the District Collector concerned. However, the cognizance can be taken by the District Collector of the six type of matters mentioned in the Notification. The District Collector has not been empowered to issue any policy letter in the District enhancing his own powers as in the instant matter wherein the letter, dated 17‑1‑1998 issued by him has been impugned. As expressed above he can move the Board of Revenue Punjab in the matter for proceeding for the proper control and smooth running of the District according to his administrative capabilities. Thereafter, the matter can be taken up by the Board of Revenue with the competent Authority.

8. Memo. No.2467‑98/1446/ST/IV, dated 9‑2‑1998 sent by the Board of Revenue, Punjab to all the Commissioners of Division in Punjab and all the Deputy Commissioners in Punjab referred to by the Deputy Commissioner, Mandi Baha‑ud‑Din in his comments, is reproduced in toto as under for proper appreciation of the controversy:‑‑

"Phone No.6324560 No.2467‑98/1446/ST‑1V., Board of Revenue, Punjab, Lahore, dated 9‑7‑1998. From The Board of Revenue, Punjab. To (1) All Commissioners of Divisions in Punjab. (2) All Deputy Commissioners in Punjab. Subject: Action plan for receipt of stamp duty for the year 1998‑99 under Head 0270000/0271000. Memorandum The Finance Department has directed to fix the District-wise/quarter-wise target to achieve the Budget estimate of Rs.3,42,08,06,000 for 1998‑99 for the implementation of the action plan approved to plug the leakage in the collection of stamp duty. An estimated receipt of each district is enclosed.

2. You are, therefore, requested to take special measures to plug the evasion/leakage of the stamp duty and also supervise, to achieve the target fixed for your Division/District for the year 1998‑99. (Sd.) /Secretary (Consolidation) Board of Revenue, Punjab. No.2467‑98/1147‑ST‑IV A copy of the target statement is forwarded to the Budget Officer VI, Government of the Punjab Finance Department with reference to his Letter No.BVI‑33(5)/98‑99, dated 24‑6‑1998 for information and necessary action. (Sd.) Secretary (Consolidation) Board of Revenue, Punjab."

9. This memorandum has no bearing on the dispute in hand wherein the Deputy Commissioner, Mandi Baha‑ud‑Din has issued the impugned direction violative 42 of the Land Revenue Act, 1967. It is not mentioned therein that the transaction of exchange and gift shall be banned by the Deputy Commissioner of the District. The measures having the blessing of law and not violative of fundamental rights as well as law can be initiated and adopted. Rather the aforesaid letter is a reminder to the Deputy Commissioners to exercise the supervisory jurisdiction on the work of their subordinate in the revenue hierarchy in the District. However, the same does not empower him toviolate the statutory law provided under section 42/161 of the Land Revenue Act, 1967. All the citizens in the Province of the Punjab are equal before law and are entitled to equal protection of law under Article 25(1) of the Constitution, 1973. No inequitable treatment can be afforded to the owners of immovable property in District Mandi Baha‑ud‑Din who are also entitled to enjoy the protection of the aforesaid section 42 of the Land Revenue Act, 1967 and to be treated in accordance with law under Article 4(1) of the Constitution, 1973. This Article 4(1) is of the Constitution, 1973. This Article 4(1) is of that much importance that the same cannot be suspended even during the Emergency. The aforesaid fundamental rights cannot be infringed by the respondent Deputy Commissioner, Mandi Baha‑ud‑Din and/or any of his superior Officers. As such no benefit can be allowed to the respondent in the matter as canvassed and claimed by him.

10. I, therefore, hold that the Circular Letter No.AC(R)405‑10/M, dated 17‑1‑1998 issued by the Deputy Commissioner, Mandi Baha‑ud‑Din is illegal, nullity in the eyes of law and has been issued without any lawful authority which is not binding against the petitioner as well as, other residents of District Mandi Baha‑ud‑Din having the immovable property therein. This writ petition, accordingly, is accepted with costs. Q.M.H./M.A.K./Z‑71/L Petition accepted.