TaxTMI 
TaxTMI 
2017 (9) TMI 2055
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....yat Raj Officer. Consequently, till the completion of the inquiry, the financial and administrative powers of the petitioner have been taken away under the provisions of Section 138 1 (c) of the Uttarakhand Panchayatiraj Act, 2016. Since there is a statutory provision, wherein during pendency of an inquiry, these powers have to be taken away, this Court finds no anomaly in the order dated 28.07.2017 passed by respondent No. 1. However, the writ petition stands disposed with the direction to the concerned District Panchayat Raj Officer to conduct the inquiry in the matter as expeditiously as possible without any undue delay, in accordance with law." Feeling aggrieved, the appellant is before us. 3. We heard Mr. T.A. Khan, learned senior counsel assisted by Mr. Aditya Kumar Arya and Ms. Farida Siddiqui, learned counsel for the appellant and Mr. C.S. Rawat, Additional Chief Standing Counsel for the State of Uttarakhand/respondents. 4. Substantially, three submissions have been raised before us by Mr. T.A. Khan, learned senior counsel for the appellant. In the first place, learned senior counsel would submit that there is no satisfaction by the State Governme....
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....an, Vice Chairman or has contravened any of the provisions of this Act or caused loss or damage to the fund or property of the State Government or Panchayats and such misconduct, contravention or causing of loss or damage renders due to conduct of work as unauthorised in place by women representative, her husband or family members or relatives, such women shall be in eligible as member, Pradhan Up pradhan, Pramukh, Up pramukh, Chairman, Vice chairman, in such case they may be suspended upto the departmental final enquiry and their work and duties may be hand over to a committee of three elected members of the concerning Panchayat. In addition to the disciplinary action also may be taken against the departmental employees/ officer, if found guilty in the enquiry." 6. The first question, therefore, we must answer is whether in view of this difference in the language, which is used, the Hindi version must not be discarded. What is stated in the Hindi version makes sense and, therefore, the Court may follow the Hindi version, he submits. 7. This question is no longer res integra though difficulty may arise in the application of the settled legal principles. We may advert to the c....
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....ritative text thereof in the English language under Article 348 of the Constitution. The English version of the Act, on the basis of which arguments were advanced before us, in this State has merely the status of an authoritative text in the English language of the original Act. The original Act is in Hindi and wherever there be any doubt and, in fact, principally for purposes of properly interpreting any provision of such an enactment, the proper course is to look at the original Act as published in Hindi. In these circumstances, we looked up the Hindi version of this Act. On examining it, we find that there can be no doubt at all that the expression in English authoritative version in the form in which they were in force immediately before the commencement of this Act' qualifies the words 'the said sections' and does not qualify the words 'the notifications' in Section 3 of the U. P. Sales-tax (Validation) Act, 1958. The language in the Hindi version is as follows: "मा ◌ों कि उक्त धारायें विज्ञप्....
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....hey were quite appropriate to S. 3A, because it had been amended. It should further be noted that the Validation Act was published both in Hindi and in English, and both of them were authorised versions. The words in the Hindi version make it clear beyond all doubt that the words, "in the form in which they were in force immediately before the commencement of this Act" qualify the word "sections" and not the word "notifications". That is the view expressed by a Bench of the Allahabad High Court in H. L. M. Biri Works v. Sales Tax Officer, A.I.R. 1959 All. 208, on a comparison of the two versions, and we are in agreement with it. There would have been no scope for this argument if transposing the words, the section read, "as if the said sections were, in the form in which they were in force immediately before the commencement of this Act, in force on the date on which the notifications were issued." But even in its present setting that is the meaning of the section, and the impugned notification must be held to be within the saving of the Validation Act." 9. The next development, in terms of case law, we must notice is a judgment of seven learned Judges of the Allahabad High Cour....
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....me" found in the English version. Reliance is placed on the decision of a Bench of seven judges of the Allahabad High Court in Mata Badal Pandey v. Board of Revenue, to the effect that, where there appears a doubt or ambiguity on a plain reading of the English words as to the true intention of the legislature and the Hindi version is conflicting or different, the Hindi text will be the key for finding the answer. We do not think the Hindi version really alters the position; actually it is the presence of the words "for the first time" in the English version that create an ambiguity. Without these words, the clause clearly provides that all supply of electricity, for which payment is to be made after May 20, 1983, will be charged at the rates to be fixed by the Board. We, therefore, reject the appellant's contention and hold that the fixation by the Board of rates from May 20, 1983 and, at different rates for different periods of time, is unexceptionable." 11. The judgment of the Hon'ble Apex Court in the case of Nityanand Sharma and another Vs. State of Bihar and others reported in (1996) 3 SCC 576 is to be referred next. In the said case, the question arose in the following....
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.... the Hon'ble Apex Court in the case of Park Leather Industry (P) Ltd. and another Vs. State of U.P. and others reported in (2001) 3 SCC 135. In this case, the question arose as to whether tanned leather would fall within the expression 'hides and skins' under Entry 11 of Part G of the Schedule to the U.P. Krishi Utapadan Mandi Adhiniyam, 1964. Therein, the Hon'ble Apex Court proceeded to hold as follows: "23. Even otherwise our above view is supported by the Hindi version of the definition. As has been set out in the case of Krishi Utpadan Mandi Samiti it is well known that in U.P. all legislations are in Hindi. Of course an English version is simultaneously published. Undoubtedly, if there is conflict between the two than the English version would prevail. However, if there is no conflict then one can always have assistance of the Hindi version in order to find out whether the word used in English includes a particular item or not. In the Hindi version the word used is 'Chamra'. There can be no dispute that the term 'Chamra' would include 'leather' in all its forms." 13. The judgment of the Hon'ble Apex Court in Nityanand Sharma's case (supra) h....
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.... purposeful meaning must be given and took the view that the English version would prevail. 17. In this case, we must notice certain features. The Uttar Pradesh Legislature has passed Uttar Pradesh Language (Bills and Acts) Act, 1950. Therein, Section 2 reads as follows: "2. Hindi to be used in Bills and Acts.-The language for use in Bills introduced in, or Acts passed by the Legislature of the State of Uttar Pradesh shall be Hindi in Devanagri script." 18. In the very next year, the very same Legislature passed Uttar Pradesh Official Language Act, 1951, to which also, reference is made by the learned senior counsel for the appellant. Therein, Section 2 reads as follows: "2. Hindi to be official language of the State.-Without prejudice to the provisions of Articles 346 and 347 of the Constitution Hindi in Devnagri script shall, with effect from such date as the State Government may, by notification in the official Gazette, appoint in this behalf, be the language used in respect of the following:- (a) (i) ordinances promulgated under Article 213 of the Constitution ; (ii) orders, rules, regulations and bye-laws issued by the State Government....
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....fficial purposes of the State, in proceedings in the High Court having its principal seat in that State: Provided that nothing in this clause shall apply to any judgment, decree or order passed or made by such High Court. (3) Notwithstanding anything in sub-clause (b) of clause (1), where the Legislature of a State has prescribed any language other than the English language for use in Bills introduced in, or Acts passed by, the Legislature of the State or in Ordinances promulgated by the Governor of the State or in any order, rule, regulation or byelaw referred to in paragraph (iii) of that sub-clause, a translation of the same in the English language published under the authority of the Governor of the State in the Official Gazette of that State shall be deemed to be the authoritative text thereof in the English language under this article." 20. A conjoint reading of all these provisions would yield the following result: Under Article 345, the Legislature of a State may adopt any one or more of the languages in use in the State or Hindi as the language or languages to be used for all or any of the official purpose of the State. This power is subject to Arti....
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....der Article 348(1). In a case where a law is made in English language and a confusion arises on account of the translation found in the Hindi version, quite clearly, dominance would be accorded to the English version. When a law is made, however, in the official language, other than English language as say the Hindi language as in the facts of this case and a discrepancy occurs when the translation takes place, it can give rise to two broad situations again. The first situation would be on account of the inadequacy or ineptitude of the translator, a doubt or ambiguity may be created by virtue of the translation made under Article 348(3) of the Constitution. While, it is true that Article 348(1) declares that the translation published under Article 348(3) will be the authoritative text within the meaning of Article 348(1), as the duty of the Court is to give effect to the intention of the Legislature, every effort must be made to reconcile the differences. An attempt must be made to find out the intention of the law-giver. Both the Hindi version and the English version can be looked into and the Court would be acting within its powers in adopting the version, which best accords with....
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....sed by the District Magistrate within the terms of a notification issued under Section 140 and Section 185 of the Act (In fact, Mr. Paresh Tripathi, learned Chief Standing Counsel points out that it is Section 146 and not Section 140). Section 146 and Section 185 of the Act reads as under: "146. Delegation of powers by the State Government. The State Government may delegate all or any of its powers under this Act to any officer or authority subordinate to it subject to such conditions and restrictions as it may deem fit to impose. 185. Delegation of powers by the State Government. The State Government may delegate all or any of its powers under this Act to appointed authority to it subject to the Zila Panchayat or Zila Panchayats or Kshettra Panchayat or Kshetra Panchayats or Gram Panchayats." 25. Learned senior counsel for the appellant made an attempt to contend that the power must be treated as having been delegated only within the meaning of Section 138(4). Section 138(4) of the Act reads as follows: "138(4). Suspension- (a) If after the preliminary enquiry, the Pradhan, Up pradhan, Pramukh, Up pramukh, Chairman, Vice chairman fou....