Case: Mukunda Bore Vs. Bangshidhar Buragohain &amp; Others

the extent of Rs. 5, 900; and that this money was utilised towards the amount which was paid to the former lessee at the time of taking possession by the appellant. It is further pointed out that at the time of arguments before the Board, the position taken by Mukunda Bore was that this amount came from Savings Bank Account No. 8648, which was evidently false. The Board pronounced its judgment about three weeks after the hearing of arguments. Even during this interval, it is emphasised, Mukunda Bore did not produce the passbook issued by the State Bank of India, Jorhat, to the appellant’s father which could show that a sum of Rs. 5, 900 was drawn from that account with the bank. No affidavit was filed to explain the source whence this amount of Rs. 6, 905.07 paid to the former lessee, came. maintains that in the circumstances, it cannot be said that the finding of the Board to the effect that this money did not come from bona fide sources and that Mukunda Bore did not have the necessary financial capacity to take the settlement, could not be said to be based on no evidence whatever. Lastly, it is submitted that the term of the settlement will expire shortly on March 31, 1980, and from that point of view even if the Board has committed some irregularities or failed to discuss all the evidence, then also the court should not, on principles of sound practice, disturb the settlement in the exercise of its special jurisdiction under Article 226 of the Constitution.16. While on facts the order of the Board under appeal is not impeccable, we must remember that under Article 226 of the Constitution, a finding of fact of a domestic tribunal cannot be interfered with. The High Court in the exercise of its special jurisdiction does not act as a court of appeal. It interferes only when there is a jurisdictional error apparent on the face of the record committed by the domestic tribunal. Such is not the case here. It is true that a finding based on no evidence or purely on surmises and conjectures or which is manifestly against the basic principles of natural justice, may be said to suffer from an error of law. In the instant case, the finding of the Board that the appellant does not possess the necessary financial capacity, is largely a finding of fact. Under Rule 206(2) of the Assam Excise Rules, an applicant for settlement of a shop is required to give full information regarding his financial capacity in the tender. Such information must include the details of sources of finance, cash in hand, bank balance, security assets, etc. Then, such information is verified by the Inquiry Officer.17. In the case before us, the appellant admittedly did not give information regarding the account with the State Bank of India, Jorhat, wherein his father had a balance of Rs. 5, 900. He did not disclose this information even during the inquiry to the Inquiry Officer or to the Primary Authority at any stage. Even before the Board, he did not produce his father’s passbook relating to that account with the State Bank of India, Jorhat, to show that the amount overdrawn from this account by the appellant’s father was used towards the bulk of the payment of Rs. 6, 905.07 to the former lessee of the shop. In this connection, it may be noted that the orders were pronounced about three weeks after the hearing of final arguments by the Board. At the time of arguments, the appellant must have become aware that the source from which he paid the amount of Rs. 6, 905.07 to the former lessee was being questioned. Instead of disclosing the true source of the amount, his counsel appears to have take the stand that this amount came from Account No. 8648, which, on the face of the entries in that account, was manifestly incorrect. It is true that the appellant produced a letter, dated June 11, 1979, from the Agent of the State Bank of India, showing that his father’s account with that bank stood overdrawn to the extent of Rs. 5, 900 on the date. It is true that the Board has not discussed the evidentiary value of this letter. But without the production of the passbook relating to that bank account, this letter did not by itself furnish adequate information with regard to the source of the entire amount of Rs. 6, 905.07 which the appellant had to pay the former lessee while taking possession of the shop. The failure on the part of the Board therefore, to discuss this letter did not amount to an error of law.18. It is further correct that the Board did not, in terms, record a finding that the appellant was merely a figure-head or a benamidar, while the real beneficiary was somebody else who was not otherwise eligible for taking the settlement. It was desirable for the Board to have recorded a clear finding against the appellant so as to set aside the settlement in his favour on any of the grounds mentioned in Rule 211. But this does not vitiate its order, because such a ground is implicit in the finding by the Board that the money paid to the former lessee by the appellant to get possession of the shop did not come from bona fide sources. At the highest, all that can be said, is that if the High Court or this Court were in the position of the Board as an appellate authority, it might have upheld the settlement in favour of the appellant who was an educated, unemployed youth belonging to the "more backward community". This, however, as already observed, is not a ground for setting aside the judgment of the Board in the exercise of the writ jurisdiction, particularly when the period of settlement is about to run out in a couple of months by March 31, 1980.

Decision (1 = appeal accepted, 0 = rejected): 0

Explanation:
0[ds]It is true that a finding based on no evidence or purely on surmises and conjectures or which is manifestly against the basic principles of natural justice, may be said to suffer from an error of law. In the instant case, the finding of the Board that the appellant does not possess the necessary financial capacity, is largely a finding of fact. Under Rule 206(2) of the Assam Excise Rules, an applicant for settlement of a shop is required to give full information regarding his financial capacity in the tender. Such information must include the details of sources of finance, cash in hand, bank balance, security assets, etc. Then, such information is verified by the Inquiry Officer.17. In the case before us, the appellant admittedly did not give information regarding the account with the State Bank of India, Jorhat, wherein his father had a balance of Rs. 5, 900. He did not disclose this information even during the inquiry to the Inquiry Officer or to the Primary Authority at any stage. Even before the Board, he did not produce hispassbook relating to that account with the State Bank of India, Jorhat, to show that the amount overdrawn from this account by thefather was used towards the bulk of the payment of Rs. 6, 905.07 to the former lessee of the shop. In this connection, it may be noted that the orders were pronounced about three weeks after the hearing of final arguments by the Board. At the time of arguments, the appellant must have become aware that the source from which he paid the amount of Rs. 6, 905.07 to the former lessee was being questioned. Instead of disclosing the true source of the amount, his counsel appears to have take the stand that this amount came from Account No. 8648, which, on the face of the entries in that account, was manifestly incorrect. It is true that the appellant produced a letter, dated June 11, 1979, from the Agent of the State Bank of India, showing that hisaccount with that bank stood overdrawn to the extent of Rs. 5, 900 on the date. It is true that the Board has not discussed the evidentiary value of this letter. But without the production of the passbook relating to that bank account, this letter did not by itself furnish adequate information with regard to the source of the entire amount of Rs. 6, 905.07 which the appellant had to pay the former lessee while taking possession of the shop. The failure on the part of the Board therefore, to discuss this letter did not amount to an error of law.18. It is further correct that the Board did not, in terms, record a finding that the appellant was merely aor a benamidar, while the real beneficiary was somebody else who was not otherwise eligible for taking the settlement. It was desirable for the Board to have recorded a clear finding against the appellant so as to set aside the settlement in his favour on any of the grounds mentioned in Rule 211. But this does not vitiate its order, because such a ground is implicit in the finding by the Board that the money paid to the former lessee by the appellant to get possession of the shop did not come from bona fide sources. At the highest, all that can be said, is that if the High Court or this Court were in the position of the Board as an appellate authority, it might have upheld the settlement in favour of the appellant who was an educated, unemployed youth belonging to the "more backward community". This, however, as already observed, is not a ground for setting aside the judgment of the Board in the exercise of the writ jurisdiction, particularly when the period of settlement is about to run out in a couple of months by March 31, 1980.