Lalliana Sailo & Ors. v. State of Mizoram & Ors.

Heard Mr. A.R. Malhotra, learned counsel appearing for the petitioners and also heard Ms. H. Lalmalsawmi, learned Government Advocate appearing for respondent Nos. 1 to 3 and Ms. Zairemsangpuii, learned CGC appearing for respondent No.4.

#1. The lands of the petitioners were acquired under National Highway Act, Page No.# 2/5 1956 however, by applying Rule 47(4) of the Mizoram (Land Revenue) Rules, 2013, 15% cess was deducted from the awarded compensation amounts. Aggrieved by the deduction, they are here before this Court claiming that the deduction made by the Government of Mizoram is illegal because, while their lands were acquired under the National Highway Act of 1956, deduction of 15% cess has been made by applying the provisions of Mizoram (Land Revenue) Rules, 2013.

#2. Mr. A.R. Malhotra, learned counsel for the petitioners submitted that the deduction made by the State Government under Rule 47(4) of the Mizoram (Land Revenue) Rules, 2013 is illegal because the provision of the Act itself indicates clearly that such cess can be deducted only when any land is acquired under any land acquisition law made by the State Government. Mr. Malhotra, also submitted that the lands of the petitioners were acquired under the National Highway Act 1956 and not under any land acquisition law made by the State Government, therefore, the deduction is illegal. In support of his submission the learned counsel referred to a judgment of a coordinate bench of this Court passed in W.P.(C) 105/2021. The relevant portion of the judgment are reproduced herein below:- “7. The issue as to whether 15% cess of the compensation amount awarded to the petitioners could be deducted as cess by invoking Rule 47(4) of the 2013 Act, while the lands of the petitioners had been acquired under the National Highways Act, 1956 is the question in issue. Section 132(1) of the 2013 Act states that the State Government may, by notification in the Official Gazette, make Rules for the purpose of carrying out the provisions of the 2013 Act. The preamble to the 2013 Rules states that the Page No.# 3/5 Governor of Mizoram has been pleased to make the 2013 Rules in exercise of the powers conferred by Section 132 of the 2013 Act. The above preamble makes it clear that the 2013 Rules has been made for the purpose of aiding and carrying out the provisions of the 2013 Act. The preamble to the 2013 Act states as follows:- “An Act to make provisions for allotment, occupation, use or setting apart of land other than any land which is a notified forest or wildlife sanctuary, for agricultural and nonagricultural purposes, for allotment or assignment of rights in or over such land, for land tenures, transfer and alienation, for assessment and collection of revenue and taxes in respect of such land and building, etc and to consolidate the laws to all such lands relating to Land Revenue Administration in the State of Mizoram and for matters connected therewith and incidental thereto.”

#8. Rule 47(4) of the 2013 Rules states as follows:- “47.(4) In case of acquisition of land covered by House Pass or Stall Pass or Shop Pass or Periodic Patta or Land Page No.# 5/8 Lease under Land Acquisition Act, 1894 as amended from time to time, compensation may be paid as per assessment by the concerned Collector of the District provided that the validity of the tenure of the said land holding has not expired. In addition to crops and building damage compensation, land value may also be assessed and out of the assessed amount, 15 percent of land value shall be remitted to Revenue Department as cess on value of land.”

#9. However, Rule 47(4) of the 2013 Rules was amended by way of the Mizoram (Land Revenue)(Amendment) Rules, 2019, hereinafter referred to as the “Amendment Rules, 2019”, wherein the words and figures “Land Acquisition Act, 1894” was substituted by the words “any land acquisition law or policy of the Government of Mizoram for the time being in force”. Amendment of Rule 47 by way of the Amendment Rules, 2019 states as follows:- Page No.# 4/5 “3. Amendment of Rule 47 : In sub-rule (4) of rule 47 of the Principal Rules, for the words and figures “Land Acquisition Act, 1894”, the words “any land acquisition law or policy of the Government of Mizoram for the time being in force” shall be substituted.” A reading of Rule 47(4) of the 2013 Rules and the Amendment Rules, 2019 shows that the provisions of Rule 47(4) would come into play only when land has been acquired under any land acquisition law or policy made by the Government of Mizoram.”

#3. Ms. H. Lalmalsawmi, learned Government Advocate appearing for the State respondents has candidly admitted that the deduction of 15% cess from the compensation amounts awarded to the petitioners was not right as per the law submitted by the learned counsel of the petitioners however, for returning the amount to the petitioners, a reasonable and sufficient time may be granted to the respondents.

#4. Ms. Zairemsangpuii, learned CGC appearing for respondent No.4 submits that since the matter does not concerned the respondent she has nothing to submit.

#5. In view of the submissions made by the learned counsels, the provisions of laws including the judgment of the coordinate bench of this Court referred to, this Court is also of the view that the deduction of 15% from the compensation amount awarded to the petitioners is illegal. Therefore, the respondents are hereby directed to refund the amounts deducted to the petitioners within a period of 3 months from today. With this the writ petition stands disposed off. Page No.# 5/5 JUDGE Comparing Assistant