Statutory collection machinery bars a District Board's direct civil suit for cess recovery from a thikanedar.

Under the Jaipur District Boards Act, 1947, cess in non-khalsa areas had to be levied and realised through the statutory collection machinery, with the grantee or thikanedar remitting the amount in the prescribed manner and the Government acting as intermediary to pass it to the District Board. The Act did not give the District Board an independent right to demand or recover the cess or contribution directly from the thikanedar, nor to sue in its own name for such recovery. Because the statute prescribed the exclusive mode of collection and remittance, a direct civil suit by the Board was not maintainable.

---

---

Issues: Whether the District Board had a legal right to maintain a suit for direct recovery of cess and contribution from the thikanedar under the Jaipur District Boards Act, 1947.

Analysis: The relevant provisions showed that cess in non-khalsa areas was to be levied and realised through the statutory machinery provided by the Act, with the grantee or thikanedar required to remit the sums in the manner prescribed and the Government acting as the intermediary for making the amount over to the District Board. The Act did not confer on the District Board any independent right to demand or recover the cess or contribution directly from the thikanedar or to sue for such recovery in its own name. On the statutory scheme, the Board's remedy lay only within the collection structure created by the Act, not in a direct civil suit against the person from whom the amounts were ultimately recoverable.

Conclusion: The suit was not maintainable and the appeal failed.

Final Conclusion: The statutory framework barred direct enforcement by the District Board against the thikanedar, so the claim could not be maintained in civil suit form.

Ratio Decidendi: Where a fiscal statute provides a specific mode of collection and remittance of cess through the Government, and does not confer an express right on the local authority to sue the liable person directly, a civil suit for direct recovery is not maintainable.

---