TaxTMI 
TaxTMI 
1953 (12) TMI 33
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty No. 1 is the Chairman of the said Municipality. Under Section 21, Bengal Municipal Act (Act 15 of 1932) a committee consisting of the Chairman and two commissioners are appointed by the commissioners of the Municipality at a meeting held" for this purpose and this committee which is (according to the rules) known as the "registering authority" prepares the Preliminary and Final Electoral Rolls in accordance with the provisions of the Act. In this particular case, the registering authority published the Preliminary Electoral Roll on 8-7-1952, and fixed 22-7-1952, as the date for preferring claims or objections. Certain claims and objections having been preferred, were heard and decided and the Final Electoral Roll was published on 6-9-1952. On 20-9-1952, one Kamala Kanta Bhattacharjee preferred an appeal before the District Magistrate Murshidabad, under Section 529A of the Act. This was numbered MA. 11 of 1952. Five further appeals were filed, numbered MAs. 12 to 16 of 1952. On 26-9-1952, the District Magistrate called for the records and explanation, if any, and fixed the hearing on 9-10-1952. In the appeal filed by Kamala Kanta Bhattacharjee, namely, MA. 11 of 1952, it was u....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng persons are concerned, namely, 135 persons, it does appear that they had no proper notice that their names were going to be excluded from the Electoral Roll. On 18-10-1952, the District Magistrate passed art order in MA. 11 of 1952 directing 172 names to be excluded from the Final Electoral Roll. So far as the order in MAs. 12 to 16 of 1952 is concerned, it was duly received by the Chairman and the amendment incorporated in the Final Electoral Roll, but with regard to the order dated 18-10-1952, in MA. 11 of 1952, the Chairman states that the order was received by him on 24-10-1952. 22-10-1952 was the date when, according to the Act and the rules, the Final Roll had to be published and was, in fact, published. A great deal of trouble in this application centres round the question as to whether the Chairman did receive this order on or before the 22nd. The order was communicated by registered post. It appears that on 22-10-1952, it was delivered at Jiaganj from the window delivery to a sepoy said to be in the service of the opposite party No. 1 but was returned to the post office on 23rd and reposted to Azimganj where the Municipal Office is situate. It is really difficult ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssary party and was not impleaded. In view of this the learned Judges did not think it necessary to deal with the other points raised in the appeal. The appeal was accordingly dismissed and there was no order passed in the cross-objection. 5. So far as the petitioner is concerned, it will be observed that he took no steps to challenge the Electoral Roll which had been published as early as 6-9-1952, by way Of an appeal or otherwise until 27-2-1953, when he made this application and a Rule was issued. When this application came up for hearing on the 24th of March, I was told that Appeal No. 84 of 1953 mentioned above was still pending and involved the same facts. Mr. Dutt appearing on behalf of the opposite parties, pointed out that if the election was not allowed to proceed at all, various difficulties would arise inasmuch as if the period mentioned in Section 58 of the said Act expired, this election could (not?) be held. Of course, I did not decide that point, but so far as I remember the petitioner did not object to the course that was followed, namely that the election should proceed but the opposite parties were restrained from publishing the results of the election until f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....under Section 529A of the Act, by the 21st day after the last day of filing such appeals and forthwith communicate his decision to the Chairman of the Municipality. (2) Not less than 45 days before the election day, the amendments, if any, made by the District Magistrate in the Final Electoral Roll, shall be published in the same manner as the Final Roll." 7. There can be no question that it is the duty of the registering authority to amend the Final Electoral Roll and publish the same in the same manner as the final Roll that had been published. This appears from Rule 15 which is as follows: "15. (1) The Registering authority shall then cause the roll to be amended in accordance with any orders passed under Rule 14 and shall endorse the amendments in token that this has been done. (2) The roll thus amended shall be the Final Electoral Roll, and after being printed and, if necessary, renumbered serially, not less than 90 days 'before the election, day, be published in the same manner as the Preliminary Electoral Roll." 8. This rule however clearly shows that the amendment has to be carried out by the registering authority, although the District ....