Rajasthan High Court - Jodhpur
Sanjeev Choudhary vs Mukna Ram (2025:Rj-Jd:26624) on 30 May, 2025
Author: Yogendra Kumar Purohit
Bench: Yogendra Kumar Purohit
[2025:RJ-JD:26624]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Second Appeal No. 244/2024
Sanjeev S/o Shri Bakhatawar Singh, Aged About 59 Years,
Resident Of Jaipur Road, Bikaner At Present R/o 171-A Dudi
House, In Front of Circuit House, Jodhpur.
----Appellant
Versus
1. Mukna Ram S/o Tulcha Ram, Resident Of Ganganagar
Road, Near Pani Ki Tanki, Bichwal Bikaner, At Present R/o
Near Haldiram Payou, Jaipur Road, Bikaner.
2. Annu Devi W/o Shri Girdhari, Resident Of Villate Kanasar
Tehsil And District Bikaner at Present R/o Plot No.
57/19/1 Near Haldiram Payou, Jaipur Road, Bikaner.
----Respondents
For Appellant(s) : Mr. J.L. Purohit, Sr. Adv. assisted by
Mr. Rajeev Purohit
Mr. Shashank R. Joshi
For Respondent(s) : Mr. Sanjeet Purohit,
Mr. Mukul Krishna Vyas
HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
Rerserved on 21/05/2025
Pronounced on 30/05/2025
Reportable
01- vihykFkhZ dh vksj ls ;g f}rh; vihy fo}ku v/khuLFk U;k;ky;
flfoy U;k;k/kh'k ,oa U;kf;d eftLVªsV] chdkusj ds vk{ksfir vkns'k o fMØh fnukad
07-08-2024 o bl vkns'k o fMØh dh iqf"V fd;s tkus ds ftyk U;k;k/kh'k] chdkusj
ds fu.kZ; ,oa fMØh fnukad 21-11-2024 ls O;fFkr gksdj izLrqr dh xbZ gSA
02- la{ksi esa ekeys ds rF; bl izdkj ls gS fd vihykFkhZ@oknh dh vksj ls
,d okni= flfoy U;k;k/kh'k] chdkusj ds le{k LFkk;h fu"ks/kkKk dk izLrqr dj ;g
fuosnu fd;k fd oknh dh feyfd;rh edcwtk ,d Hkw[k.M okds fjMeylj iqjksfgrku]
chdkusj esa fLFkr gS] tks Hkw[k.M uxj fuxe dh vkcknh {ks= esa vk x;k gS] vklikl
dbZ dkWyksfu;ka cl xbZ gSA Hkwfe dk iqjkuk jktLo [kljk uacj 57@19@02 rknknh
30 ch?kk 14 fcLok d`f"k Hkw[k.M dk ewy [kkrsnkj gfjd`".k Fkk] ftlds }kjk mDr
Hkw[k.M fnukad 22-03-1965 dks mekjke tkV dks fodz; fd;k] ftldk jktLo
(Downloaded on 30/05/2025 at 10:44:58 PM)
[2025:RJ-JD:26624] (2 of 11) [CSA-244/2024]
vfHkys[k esa ukekUrj.k la[;k 57 mekjke tkV ds uke ls ntZ gqvkA mekjke us mDr
d`f"k Hkw[k.M ukjk;.kjke tkV dks foØ; fd;k] ftldk jktLo vfHkys[k esa ukekUrj.k
la[;k 70 ntZ gSA ewy [kkrsnkj gfjd`".k us /kks[ks ls fnukad 29-10-1983 dks
x.ks'kyky eksgrk dks iwoZ esa foØ; dh xbZ Hkwfe iqu% foØ; dj nh] ftl laca/k esa
jktLo U;k;ky; esa izdj.k pysA rRi'pkr] jktLo U;k;ky; esa ukekUrj.k la[;k
282 ukjk;.kjke ds uke ls tkjh gqvkA ukjk;.kjke us olh;r oknh latho pkS/kjh ds
gd esa dh] ukjk;.kjke dk LoxZokl gks pqdk gSA vUr esa fofHkUu vk/kkj of.kZr djrs
gq, izfroknh dks tfj;s LFkk;h fu"ks/kkKk ikcan fd;s tkus dk fuosnu fd;k fd Hkw[k.M
[kljk uacj 57@19@02 okds t;iqj jksM+] chdkusj ls oknh dks csn[ky ugha djs]
uktk;t :i ls izos'k ugha djs] vfrØe.k ugha djsA
03- eqdukjke izR;FkhZ la[;k 1 dh vksj ls ,d izkFkZuk i= vUrxZr vkns'k 7
fu;e 11 ,oa /kkjk 9 lifBr /kkjk 151 lhihlh izLrqr dj ;g fuosnu fd;k fd oknh
}kjk viuh d`f"k Hkwfe jktLo iqjkuk [kljk uacj 57@19@02 rknknh 30 ch?kk 14
fcLok d`f"k Hkwfe ckcr LFkk;h fu"ks/kkKk dk okn izLrqr fd;k gS] tks /kkjk 188
jktLFkku dkLrdkjh vf/kfu;e ds rgr fu"ks/kkKk ds nkos dk izko/kku gS vkSj /kkjk
207 dh r`rh; vuqlwph esa vkus okys leLr okn jktLo U;k;ky; esa lquokbZ fd;s
tkus ;ksX; gSA LFkk;h fu"ks/kkKk dk okn jktLo U;k;ky; esa lqus tkus ;ksX; gSA vU;
vk/kkj of.kZr djrs gq, eq[; :i ls okni= ckMZ ckbZ ykW gksus ds vk/kkj ij [kkfjt
fd;s tkus dk fuosnu fd;kA
04- fo}ku v/khuLFk U;k;ky; }kjk izkFkZuk i= vUrxZr vkns'k 7 fu;e 11
lhihlh ij cgl lquh tkdj vk{ksfir vkns'k o fMØh fnukad 07-08-2024 ds }kjk
oknh dk okni= vUrxZr /kkjk 207 jktLFkku dkLrdkjh vf/kfu;e dh otZuk ds
pyrs U;k;ky; esa pyus ;ksX; ugha gksuk ekurs gq, [kkfjt fd;k x;k] ftlds fo:)
dh xbZ vihy esa vihyh; U;k;ky; ftyk U;k;k/kh'k] chdkusj }kjk v/khuLFk
U;k;ky; ds vkns'k o fMØh dh iqf"V dh vkSj vk{ksfir vkns'k fnuakd 21-11-2024
ds }kjk vihy [kkfjt dh xbZ ftl ij ;g f}rh; vihy izLrqr dh xbZ gSA
05- vihykFkhZ dh vksj ls viuh vihy esa ;g fuosnu fd;k fd vihykFkhZ
dh vksj ls tks okni= izLrqr fd;k og fjMeylj iqjksfgrku] chdkusj esa fLFkr uxj
fuxe ds vkcknh {ks= dh Hkwfe ds ckcr fd;k x;k vkSj ;g fuosnu fd;k x;k Fkk fd
fookfnr Hkwfe ij d`f"k dk;Z ugha gks jgk vkSj Hkwfe pkjksa rjQ ls edkuksa o dkWyksfu;ksa
ls f?kjh gqbZ gS vkSj ;wvkbZVh] chdkusj }kjk fodflr fd;k x;k {ks= gSA ,slh lwjr esa
Hkwfe [kkrsnkjh ds :i esa fjdkWMsZM gksus ds ckotwn vkcknh Hkwfe gS] ftldk okn nhokuh
U;k;ky; esa fd;k tk ldrk gSA ,slh lwjr esa v/khuLFk U;k;ky; }kjk tks vkns'k 7
(Downloaded on 30/05/2025 at 10:44:58 PM)
[2025:RJ-JD:26624] (3 of 11) [CSA-244/2024]
fu;e 11 lhihlh ds rgr nhokuh U;k;ky; dk {ks=kf/kdkj ugha gksuk ekurs gq,
okni= [kkfjt fd;k x;k gS og fu.kZ; LoSPNkpkfjrkiw.kZ gksus ls fujLr fd;s
tkus ;ksX; gSA
06- vihykFkhZ dh vksj ls ;g Hkh fuosnu fd;k fd iwoZ esa lgk;d dysDVj]
chdkusj ds le{k fu"ks/kkKk dk okni= izLrqr fd;k x;k FkkA ijUrq ckn esa fooknxzLr
Hkwfe vkcknh {ks= esa gksus vkSj flapkbZ ugha gksus ds dkj.k nhokuh U;k;ky; esa dk;Zokgh
djus ds fy, fon~MªkW dj fy;k x;kA ,sls ekeys esa tc vklikl dh Hkwfe ds laca/k esa
;wvkbZVh }kjk iV~Vs fn;s tk pqds gSa] nhokuh U;k;ky; dks gh bl ekeys esa {ks=kf/kdkj
gSA bl vk/kkj ij flfoy U;k;k/kh'k o ftyk U;k;k/kh'k ds fu.kZ; fujLr fd;s
tkus ;ksX; gSA ;g Hkh fuosnu fd;k fd /kkjk 207 jktLFkku dkLrdkjh vf/kfu;e
dsoy d`f"k Hkwfe;ksa ds fy, gh gS tcfd fookfnr Hkwfe vkcknh Hkwfe gksus ls /kkjk 207
ds izko/kku ykxw ugha gksrs vkSj fofHkUu U;kf;d n`"Vkarksa dk mYys[k vihy esa djrs
gq, vihy esa pkj fof/k ds lkjoku iz'u izLrkfor fd;s x;sA
07- fof/k ds lkjoku iz'u o ,Mfe'ku ds laca/k esa i{kdkjku ds fo}ku
vf/koDrkx.k dh cgl lquh xbZA fo}ku vf/koDrk vihykFkhZ dh vksj ls vius okni=
ds iSjk la[;k 25 dh vksj /;ku vkdf"kZr djrs gq, ;g rdZ izLrqr fd;k fd
fooknxzLr Hkw[k.M ds vklikl dbZ ljdkjh dkWyksfu;ka cl xbZ vkSj Hkw[k.M vkcknh
{ks= esa vk x;k gSA Hkwfe d`f"k Hkwfe ds mi;ksx esa ugha jgh gS vkSj vklikl {ks= esa
uxj fodkl U;kl] chdkusj us dbZ edkuksa ds iV~Vs tkjh fd;s gSa bl dkj.k ls
nhokuh U;k;ky; esa LFkk;h fu"ks/kkKk dk okni= izLrqr fd;k x;k] tks nhokuh
U;k;ky; ds lquokbZ dk {ks=kf/kdkj FkkA iwoZ esa jktLo U;k;ky; esa lgk;d dysDVj]
chdkusj 'kgj ds le{k okni= izLrqr fd;k x;k Fkk] tks izkFkZuk i= izLrqr dj bl
vk/kkj ij fd d`f"k Hkwfe uxjikfydk {ks= esa vk xbZ gS vkSj ;wvkbZVh dh dkWyksfu;ka
vklikl cl xbZ gSa vkSj ;wvkbZVh }kjk iV~Vs tkjh fd;s tk pqds gSaA bl dkj.k ls
fookfnr Hkwfe d`f"k Hkwfe ugha jgh gS] bl vk/kkj ij nhokuh U;k;ky; esa dk;Zokgh
djus gsrq fuosnu fd;k ftl ij okni= flfoy okn is'k djus dh vuqefr ds lkFk
fnukad 29-07-2024 dks [kkfjt fd;k x;k blfy, nhokuh U;k;ky; esa dk;Zokgh dh
xbZ gS vkSj nhokuh U;k;ky; dks {ks=kf/kdkj gkfly gSA jktLo U;k;ky; dks /kkjk
207 jktLFkku dkLrdkjh vf/kfu;e ds eqrkfcd {ks=kf/kdkj ugha gS] bl vk/kkj ij
v/khuLFk U;k;ky;ksa ds fu.kZ; fof/kfo:) gksuk crkrs gq, lkjoku fof/k dk iz'u
vUroZfyr gksuk crk;k vkSj lkjoku fof/k ds iz'u cuk;s tkdj vihy ,MfeV fd;s
tkus dh izkFkZuk dh rFkk fofHkUu U;kf;d n`"Vkarksa dh vksj esjk /;ku vdf"kZr fd;k
x;kA
(Downloaded on 30/05/2025 at 10:44:58 PM)
[2025:RJ-JD:26624] (4 of 11) [CSA-244/2024]
08- fo}ku vf/koDrk izR;FkhZ }kjk ;g rdZ izLrqr fd;k x;k fd Hkwfe dh
izd`fr bl ekeys esa d`f"k gS] tks Lo;a oknh ds okni= esa fd;s x;s vfHkopu ds iSjk
la[;k 16] 17 o vU; iSjkxzkQ esa of.kZr vuqlkj [kkrsnkjh d`f"k Hkwfe gS vkSj iSjk
la[;k 11 esa of.kZr vuqlkj oknh latho pkS/kjh ds uke ukekUrj.k ntZ gks pqdk
gSA ,slh voLFkk esa tc rd Hkwfe dk :ikUrj.k ugha gksrk rc rd Hkwfe dh izd`fr
d`f"k Hkwfe dh gh jgsxhA jktLFkku dkLrdkjh vf/kfu;e esa d`f"k Hkwfe ls lacaf/kr okn
jktLo U;k;ky; esa gh fd;s tk ldrs gSa vkSj /kkjk 207 jktLFkku dkLrdkjh
vf/kfu;e ds eqrkfcd LFkk;h fu"ks/kkKk dk okn jktLo U;k;ky; esa fd;k tk ldrk
gSA ,slh voLFkk esa fooknxzLr d`f"k Hkwfe ds vklikl dh Hkwfe fjgk;'kh mi;ksx esa
vkus ls bl Hkwfe dk uspj ifjofrZr ugha gksrk Hkwfe ds mi;ksx ij fopkj ugha djuk
gS] Hkwfe dh izd`fr ij gh fopkj djuk gS] mlds eqrkfcd gh U;k;ky; dk {ks=kf/kdkj
r; fd;k tk ldrk gS] tks bl ekeys esa jktLo U;k;ky; dk {ks=kf/kdkj gSA ,slh
voLFkk esa v/khuLFk U;k;ky;ksa dk fu.kZ; fof/klEer gksuk crk;k rFkk fofHkUu U;kf;d
n`"Vkarksa dh vksj esjk /;ku vkdf"kZr fd;kA
09- eSaus mijksDr rdksaZ ij euu fd;k i=koyh dk lko/kkuhiwoZd voyksdu
fd;k izLrqr U;kf;d n`"Vkarksa dk xgu v/;;u fd;kA bl ekeys esa f}rh; vihy
gksus ls eq[; :i ls fof/kd fLFkfr ij gh fopkj djuk gSA oknh }kjk vius okni= esas
iSjk la[;k 2 ls 18 esa fooknxzLr Hkwfe ds laca/k esa Hkwfe dk iqjkuk jktLo [kljk uacj
57@19@02 rknknh 30 ch?kk 14 fcLok gksuk] tks gfjd`".k dh ewy [kkrsnkjh esa gksuk
rRi'pkr gfjd`".k ds foØ; ds i'pkr ukekUrj.k [kjhnnkj mekjke ds uke gksuk
vkSj mekjke }kjk foØ; djus ij ukjk;.kjke ds uke ukekUrj.k gksuk] gfjd`".k }kjk
iwoZ esa foØ;'kqnk Hkwfe vU; dks foØ; djus ij jktLo U;k;ky;ksa esa fookn pyuk]
rRi'pkr ukekUrj.k la[;k 288 ukjk;.kjke ds uke gksuk vkSj ukjk;.kjke }kjk
olh;r oknh ds gd esa djuk vkSj olh;r ds vk/kkj ij rglhynkj] chdkusj ds
vkns'k fnukad 07-08-2020 ds }kjk d`f"k Hkw[k.M dk ukekUrj.k latho pkS/kjh oknh ds
uke ls gksuk crk;k gSA ,slh voLFkk esa okni= ds vfHkopuksa ls ;g Li"V gS fd
fooknxzLr Hkwfe ds [kkrsnkjh vf/kdkj latho pkS/kjh ds uke fjdkWMZ esa ntZ gSA oknh
dh vksj ls ;g vfHkopu ugha fd;k x;k fd d`f"k Hkwfe dks fjgk;'kh Hkwfe esa duoVZ
djok;k x;k gks] dsoy ek= okni= ds iSjk la[;k 25 esa ;g vafdr dj fn;k x;k
fd Hkw[k.M ds vklikl dbZ ljdkjh dkWyksfu;ka cl xbZ gS] Hkq[k.M vkcknh {ks= esa vk
x;k gS vkSj d`f"k Hkwfe ds :i esa Hkwfe dk mi;ksx ugha gks jgk gSA uxj fodkl U;kl]
chdkusj us Hkh dbZ edkuksa dks iVVs ns fn;s gSa] bl vk/kkj ij nhokuh U;k;ky; dks
lquus dk {ks=kf/kdkj gksuk okni= esa of.kZr fd;k x;kA ;kfu vklikl dh Hkwfe dk
(Downloaded on 30/05/2025 at 10:44:58 PM)
[2025:RJ-JD:26624] (5 of 11) [CSA-244/2024]
mi;ksx fjgk;'kh iz;kstu esa gksus vkSj fookfnr Hkwfe dk mi;ksx d`f"k Hkwfe ds :i esa
ugha gksus ds vk/kkj ij nhokuh U;k;ky; esa dk;Zokgh oknh@vihykFkhZ }kjk dh xbZA
10- oknh@vihykFkhZ ds fo}ku vf/koDrk }kjk nkSjkus cgl Smt.
Kaushaliya Devi Versus State of Rajasthan 1989(2)RLW Page 380 dh vksj /;ku
vkdf"kZr fd;k x;k FkkA bl U;kf;d n`"Vkar esa bl U;k;ky; dh led{k ihB }kjk
chNokyh xkao dk /kkjk 3 jktLFkku ;wvkbZVh vf/kfu;e]1959 dh vf/klwpuk ls ;g
xkao ;wvkbZVh ds {ks= esa vk tkus ls chNokyh xkao dh Hkwfe dks d`f"k Hkwfe ugha ekuk
vkSj /kkjk 3 dh vf/klwpuk ls jktLFkku Hkw jktLo vf/kfu;e ds izko/kku ml {ks= esa
ykxw ugha gksuk ekuk x;k vkSj fiVh'kuj }kjk izLrqr Hkwfe fofu;eu ds vkosnu ij
fu;ekuqlkj fopkj djus ds vkns'k ;wvkbZVh] chdkusj dks fn;s x;sA fo}ku vf/koDrk
vihykFkhZ }kjk nkSjkus cgl bl U;kf;d n`"Vkar dh vf/klwpuk vUrxZr /kkjk 3 dh
vksj /;ku vkdf"kZr djrs gq, ;g crk;k fd bl vf/klwpuk esa fjMeylj iqjksfgrku
Hkh ;wvkbZVh {ks= esa vkuk vf/klwpuk ls Li"V gS bl dkj.k ls bl ekeys esa Hkh Hkwfe
vkcknh Hkwfe gksuk ekuh tk;sA
11- fo}ku vf/koDrk vihykFkhZ dh vksj ls izLrqr Kan Mal & Anr. vs. Shri
Jagmal Singh & Ors. 2003(2)RRT Page 1157 ds ekeys esa vkns'k 7 fu;e 11
lhihlh dk izkFkZuk i= [kkfjt fd;k x;k Fkk] ftlds fo:) fjohtu izLrqr dh xbZ
FkhA bl ekeys esa ;g Li"V fd;k x;k fd jktLo vfHkys[k esa d`f"k Hkwfe ntZ gksus ds
ckotwn flfoy dksVZ dks {ks=kf/kdkj bl ekeys esa gS ftl xkao dh Hkwfe gS mldk
uksfVfQds'ku vkcknh Hkwfe ds :i esa gks pqdk gS vkSj Hkwfe dk mi;ksx d`f"k ds :i esa
gks jgk gS vFkok ugha bl laca/k esa fu"d"kZ fudkyuk 'ks"k gS] ftl ckcr nksuksa i{kksa dh
lk{; yh tkuk vko';d gS rFkk fo}ku vf/koDrk vihykFkhZ dh vksj ls izLrqr
ekuuh; mPpre U;k;ky; ds Smt. Sarifabibi Mohamed Ibrahim And Others Versus
Commissioner Of Income Tax, Gujarat AIR 1993 Supreme Court page 2585 o vU;
U;kf;d n`"Vkarksa ij fopkj fd;k x;k vkSj ;g vkns'k fn;k x;k fd vkns'k 14 fu;e
2 lhihlh ds rgr izkjfEHkd fook|d ds :i esa ;g r; fd;k tkos fd Hkwfe d`f"k ds
mi;ksx esa vk jgh gS vFkok ughaA
12- fo}ku vf/koDrk vihykFkhZ dh vksj ls izLrqr U;kf;d n`"Vkar Ravindra
Kumar Versus Swapan Choudhary & Ors. 2012(2) DNJ (Raj.) page 822 ds
ekeys esa vkns'k 7 fu;e 11 lhihlh ds rgr vkosnu izLrqr fd;k vkSj ;g fuosnu
fd;k fd Hkwfe [kljk uacj 484 o 485 dh gS] ftlds fy, LFkk;h fu"ks/kkKk dk okn
fd;k x;k tks /kkjk 207 jktLFkku Hkw jktLo vf/kfu;e]1955 ds eqrkfcd flfoy
U;k;ky; dk {ks=kf/kdkj ugha gSA bl U;k;ky; dh led{k ihB }kjk ;g fu/kkZfjr
(Downloaded on 30/05/2025 at 10:44:58 PM)
[2025:RJ-JD:26624] (6 of 11) [CSA-244/2024]
fd;k x;k fd Hkwfe okLro esa fjgk;'kh mn~ns'; ds fy, :ikUrfjr dh xbZ gS vFkok
ugha] bl vk/kkj ij nhokuh U;k;ky; ;k jktLo U;k;ky; dk {ks=kf/kdkj fu/kkZfjr
ugha fd;k tk ldrk gSA :ikUrj.k dsoy uxjikfydk dkuwu ds rgr fuekZ.k dh
vuqefr ds fy, vko';d gSA pwafd Hkwfe d`f"k Hkwfe ugha jgh gS cfYd vkcknh Hkwfe
ds :i esa mi;ksx esa vk jgh gS blfy, nhokuh U;k;ky; dks {ks=kf/kdkj gkfly gSA
bl vk/kkj ij iwoZ esa of.kZr Jherh dkS'kY;knsoh okys ekeys ij fopkj djrs gq,
fuxjkuh [kkfjt dj nh xbZA
13- fo}ku vf/koDrk vihykFkhZ dh vksj ls izLrqr bl U;k;ky; dh led{k
ihB ds fu.kZ; Tota Ram & Ors. Versus Deep Chand & Ors.(2013)0
Supreme(Raj.) page 1626 ds ekeys esa iwoZ esa of.kZr Jherh ljhQk chch eksgEen
bczkfge okys ekeys o ekuuh; mPpre U;k;ky; ds laoS/kkfud ihB ds fu.kZ;
Commissioner of Wealth-tax AP Versus officer-in-charge1976(0) Supreme(SC)
page 262 ij fopkj fd;k x;k vkSj ;g Li"V fd;k fd [kljk uacj 483 o 484 dh
Hkwfe vkcknh {ks= esa vk pqdh gS vkSj [kljk uacj 482 esa Mkd caxyk dkQh le; ls
cuk gqvk gSA dsoy ek= bl vk/kkj ij fd Hkwfe fjdkWMZsM d`f"k Hkwfe gS] nhokuh
U;k;ky; dk {ks=kf/kdkj lekIr ugha gksrk Hkwfe vkcknh {ks= esa fufgr gS vkSj izFke
vihyh; U;k;ky; dk fu.kZ; fujLr dj fopkj.k U;k;ky; dk vkns'k ;Fkkor j[kk
x;kA
14- fo}ku vf/koDrk izR;FkhZ dh vksj ls izLrqr U;kf;d n`"Vkarksa ij vc bl
ekeys esa fopkj fd;k tk jgk gSA fo}ku vf/koDrk izR;FkhZ dh vksj ls izLrqr U;kf;d
n`"Vkar Premi Devi Versus Deva Ram & ors. 2009(1)DNJ(Raj.) page 410 ds iSjk
la[;k 7 esa fuEukuqlkj Li"V fd;k x;k gS fd d`f"k Hkwfe dk :ikUrj.k jktLFkku esa
LVsV dh vuqefr ds cxSj ugha gks ldrkA ,slh voLFkk esa nhokuh U;k;ky; dk
{ks=kf/kdkj dUotZu ds cxSj ugha gks ldrkA mDr U;kf;d n`"Vkar esa fo}ku vf/koDrk
vihykFkhZ dh vksj ls izLrqr iwoZ esa of.kZr Jherh ljhQk chch eksgEen bczkfge okys
ekeys ij Hkh fopkj fd;k x;k vkSj ;g Li"V fd;k x;k fd og U;kf;d n`"Vkar
VsD'kslu ykW ds vUrxZr fopkj fd;k x;k Fkk] iSjk 7 fuEukuqlkj gS %&
"7. In view of the above reasons, the aforesaid judgments
have no application to the facts of the case. The law in
Rajasthan is very clear and it excludes the agricultural land
from the jurisdiction of the civil Court and there are law by
which the agricultural land can be converted into Abadi land
and mere fact that the agricultural land holder himself put
the land for non-agricultural purpose is not sufficient for
conversion of land from agricultural land to Abadi land. In
Rajasthan, as per law, no agricultural land holder (Khatedar
Tenant) can convert the agricultural land to Abadi land
without permission of State. The taxation law may have
deeming clauses for taxing the transaction and valuing the
(Downloaded on 30/05/2025 at 10:44:58 PM)
[2025:RJ-JD:26624] (7 of 11) [CSA-244/2024]
property, but same cannot be accpeted while determining
the jurisdiction of the civil Court qua the jurisdiction of
revenue Court."
15- fo}ku vf/koDrk izR;FkhZ dh vksj ls izLrqr Lal Singh Jhala v. Panna
Lal S.B. Civil Misc. Appeal No.1644/2012 fu.kZ; fnukad 22-08-2016
{2016(3)DNJ(Raj.)1461} ds ekeys esa /kkjk 256 o 207 jktLFkku dkLrdkjh
vf/kfu;e ij fopkj fd;k x;k vkSj /kkjk 5¼24½ jktLFkku dkLrdkjh vf/kfu;e esa nh
xbZ ^^yS.M^^ dh ifjHkk"kk dk mYys[k fd;k x;k rFkk izsehnsoh okys iwoZ esa of.kZr ekeys
o jke d`iky nkl th psjhVscy VªLV cuke Qwypan o vU; 2012¼3½vkj,yMCY;q
1999¼jkt½ ds ekeys ij fopkj fd;k x;k o fo}ku vf/koDrk vihykFkhZ dh vksj ls
iwoZ esa of.kZr dkuey okys ekeys o Jherh ljhQk chch eksgEen bczkfge okys ekeys
ij fopkj djrs gq, ;g Li"V fd;k x;k fd Jherh ljhQk chch okys fu.kZ; dks
izsehnsoh okys iwoZ esa of.kZr fu.kZ; ds vuqlkj fMLVhafXo'M dj fn;k x;k gS vkSj ;g
Li"V fd;k x;k fd Jherh ljhQk chch okyk ekeyk bude VSDl ,DV ds rgr
VSD'kslu ls lacaf/kr gS vkSj bl ekeys esa Hkh fopkj dj ;g Li"V fd;k x;k fd
Jherh ljhQk chch okys ekeys esa budeVSDl ,DV ds rgr ^^d`f"k Hkwfe^^ ds ckjs esa
fopkj fd;k x;k] tks dsfiVy xsUl ls lacaf/kr Fkk] nhokuh U;k;ky; ds {ks=kf/kdkj ls
lacaf/kr ugha Fkk vkSj ;g Li"V fd;k x;k fd vudUoVsZM d`f"k Hkwfe ds ekeys esa
okni= dsoy jktLo U;k;ky; esa gh fd;k tk ldrk gSA nhokuh U;k;ky; dk
{ks=kf/kdkj /kkjk 207 jktLFkku dkLrdkjh vf/kfu;e ds eqrkfcd ckMZ gS vkSj okni=
dks [kkfjt djrs gq, l{ke U;k;ky; esa is'k djus gsrq ykSVk;s tkus dk vkns'k fn;k
x;kA
16- fo}ku vf/koDrk izR;FkhZ dh vksj ls izLrqr Hastimal and Others
Versus Mrs. Pushpa Devi and Others S.B. Civil Revision Petition No. 84/2017
fu.kZ; fnukad 20-11-2020 {2021(1)WLC(Raj.)UC297} ds ekeys esa Hkh bl
U;k;ky; dh led{k ihB }kjk iwoZ esa of.kZr ykyflag >kyk okys ekeys ij fopkj
fd;k x;k vkSj bl ekeys esa fooknxzLr Hkwfe tks/kiqj MoyiesaV vkWFkksfjVh ds
{ks=kf/kdkj esa gksus vkSj vklikl fjgk;'kh dkWyksuh gksus vkSj Hkwfe dk mi;ksx fjgk;'kh
iz;kstu ls fd;k tk jgk gksus ds vk/kkj ij nhokuh U;k;ky; dk {ks=kf/kdkj gksus dk
vk/kkj fy;k x;k Fkk ftl ij foLr`r :i ls fopkj fd;k x;k vkSj ;g Li"V fd;k
x;k fd oknh }kjk vius okni= esa gh dCtk dkLr] d`f"k Hkwfe] ekfyd [kkrsnkj
ds :i esa vfHkopu fd;s x;s gSa ftlls gh Hkwfe d`f"k Hkwfe gksuk Li"V gSA dsoy ek=
Hkwfe set apart tsMh, dks dj fn;s tkus ek= ls fooknxzLr Hkw[k.M dh izd`fr
ifjofrZr ugha gks tkrhA /kkjk 90, jktLFkku Hkw jktLo vf/kfu;e]1956 ds
rgr :ikUrj.k djokuk vko';d gSA bl vk/kkj ij /kkjk 207 jktLFkku dkLrdkjh
(Downloaded on 30/05/2025 at 10:44:58 PM)
[2025:RJ-JD:26624] (8 of 11) [CSA-244/2024]
vf/kfu;e ds rgr nhokuh U;k;ky; dk {ks=kf/kdkj gkfly ugha gksuk ekurs gq,
vkns'k 7 fu;e 10 lhihlh ds rgr okni= ykSVk;s tkus dk vkns'k fn;k x;kA
17- fo}ku vf/koDrk izR;FkhZ dh vksj ls bl U;k;ky; dh t;iqj ihB dh
led{k ihB ds Jagdish Versus Dinesh Sharma and Othres S.B. Civil Revision
Petition No. 97/2022 fu.kZ; fnukad 05-09-2023 dh vksj /;ku vkdf"kZr fd;k x;k
ftl ij Hkh fopkj fd;kA bl U;kf;d n`"Vkar esa iwoZ esa of.kZr gLrhey okys ekeys o
bl U;k;ky; dh led{k ihB ds fu.kZ; dj.kflag pkSgku o vU; cuke euq cky
f'k{k.k laLFkku lwjlkxj] tks/kiqj o vU; 2018 ¼3½vkj,yMCY;q ist 1988¼jktLFkku½
ij fopkj fd;k x;k vkSj dj.kflag okys ekeys ds iSjk la[;k 14 ls 17 o gLrhey
okys ekeys ds iSjk la[;k 4] 5] 25 o 26 dk mYys[k fu.kZ; esa fd;k x;k vkSj /kkjk
103¼b½ jktLFkku Hkw jktLo vf/kfu;e]1956 dk mYys[k fd;k x;k vkSj ;g Li"V
fd;k x;k fd gLrxr ekeys esa Hkwfe dh izd`fr d`f"k gS blfy, /kkjk 207 jktLFkku
dkLrdkjh vf/kfu;e ds izko/kku ykxw gksrs gSa] bl vk/kkj ij fuxjkuh Lohdkj djrs
gq, v/khuLFk U;k;ky; dk vkns'k fujLr djrs gq, l{ke jktLo U;k;ky; esa izdj.k
is'k djus gsrq ykSVk;s tkus dk vkns'k fn;k x;kA
18- bl ekeys esa fo}ku vf/koDrk vihykFkhZ dh vksj ls fcuk :ikUrj.k ds
gh Hkwfe ds vklikl dh Hkwfe fjgk;"kh mi;ksx esa vkus vkSj ;wvkbZVh] chdkusj ds
{ks=kf/kdkj esa fjMeylj iqjksfgrku /kkjk 3 ds uksfVfQds'ku ds rgr vk tkus ls
nhokuh U;k;ky; dk {ks=kf/kdkj gksuk crkus dk iz;kl fd;k x;k gS] tks fo}ku
vf/koDrk izR;FkhZ dh vksj ls izLrqr U;kf;d n`"Vkarksa esa izfrikfnr fl)kUrksa ls
U;k;ksfpr ugha gSA Hkwfe dh izd`fr d`f"k Hkwfe dh gS vFkok fjgk;'kh Hkwfe dh bl ij
gh fopkj djuk fof/klEer gksuk bl U;k;ky; dh led{k ihBksa }kjk vfHkfu/kkZfjr
fd;k x;k gSA bl ekeys esa okni= ds vfHkopuksa ds eqrkfcd gh Hkwfe [kkrsnkjh
ds :i esa oknh ds uke ls jktLo fjdkWMZ esa ntZ gS vkSj bl ckr dk vfHkopu
okni= esa gh fd;k x;k gSA blls Li"Vr;k oknh dk okn /kkjk 256 jktLFkku
dkLrdkjh vf/kfu;e o /kkjk 207 jktLFkku dkLrdkjh vf/kfu;e ds eqrkfcd ckMZ
ckbZ ykW gksus ls vkns'k 7 fu;e 11 lhihlh ds izko/kku ykxw gksrs gSaA
19- mijksDr ds vykok bl ekeys esa jktLFkku Hkw jktLo vf/kfu;e]1956
dh /kkjk 90, dk mYys[k fd;k tkuk bl ekeys esa U;k;ksfpr gSA /kkjk 90, esa d`f"k
Hkwfe dks vkcknh Hkwfe esa fdl izdkj :ikUrfjr fd;k tk ldrk gS blds ckjs esa
izko/kku fd;k x;k gS vkSj jktLFkku esa Hkwfe dUotZu ds fy, /kkjk 90, o /kkjk
261¼2½ jktLFkku Hkw jktLo vf/kfu;e]1956 ds rgr cuk;s x;s fu;e esa izFke fu;e
The Rajasthan Land Rvernue (Conversion of agriculcture land for non
agriculctural purposes in rural area)Rules 2007 egRoiw.kZ gSA bl fu;e esa xzkeh.k
(Downloaded on 30/05/2025 at 10:44:58 PM)
[2025:RJ-JD:26624] (9 of 11) [CSA-244/2024]
{ks=ksa esa d`f"k Hkwfe ds vd`f"k Hkwfe esa dUoVZ ds laca/k esa izko/kku fd;s x;s gSaA blds
vykok /kkjk 90, o /kkjk 261¼2½ jktLFkku yS.M jsosU;q ,DV o t;iqj MoyiesaV
vkWFkfjVh ,DV] tks/kiqj MoyiesaV vkWFkfjVh ,DV] ;wvkbZVh ,DV] E;qfuf'kisfyVht ,DV
ds fofHkUu /kkjkvksa ds vk/kkj ij jkT; ljdkj }kjk 'kgjh {ks=ksa ds fy, dUotZu :y
cuk;s x;s gSa tks Rajasthan Urban Area (Permision for use of agriculcture land
for non agriculctural purposes and allotment) Rules,2012 gSA
20- fo}ku vf/koDrk vihykFkhZ dh vksj ls /kkjk ¼3½ jktLFkku ;wvkbZVh
vf/kfu;e ds rgr vf/klwpuk gksus ls fjMeylj iqjksfgrku {ks= chdkusj esa vkuk
crk;k x;k gS] tks bl vk/kkj ij vkcknh {ks= esa fooknxzLr d`f"k Hkwfe gksuk crk;k
x;k] bl ij fopkj fd;k tk jgk gSA
21- /kkjk 90, esa 2012 esa /kkjk 90ch fMfyV djus ds lkFk&lkFk la'kks/ku
fd;s x;s vkSj /kkjk 90, esa Rajasthan Laws(Amendment) Act,2012 ds }kjk
la'kks/ku fd;k tkdj 90, esa mi/kkjk 6 ls 9 tksM+h x;h vkSj mlesa Li"Vhdj.k Hkh
tksM+s x;s] tks bl ekeys esa egRoiw.kZ gSA muesa ls mi/kkjk 6 o 7 rFkk Li"Vhdj.k ^,^
vkSj ^ch^ fuEukuqlkj gS%&
"(6)Where permission under this section is sought with
respect to a land situated in an urban area, the
permission shall be granted only if the desired non-
agricultural purpose is permissible in accordance with
the law applicable in that area and is in consonance
with the master plan or any other development plan or
scheme, by whatever name called, in force, if any, in
that area.
(7)Notwithstanding anything to the contrary contained
in this Act or any other law for the time being in force,
when an order granting permission under this section is
passed with respect to a land situated in an urban area,
on and from the date of such order,-
(a)tenancy rights over such land of the person to
whom permission under this section is granted shall
stand extinguished, and
(b)the land shall be deemed to have been placed
at the disposal of the local authority under section 102-
A and shall be available for allotment to the person to
whom permission is granted under this section, or to
the successors, assignees or transferees of such
person, by the local authority for any permissible non-
agricultural purposes in accordance with the rules,
regulations or bye-laws made under the law applicable
to the local authority, subject to the payment to the
local authority of urban assessment or premium or both
leviable and recoverable under sub-section(4).
.............................
Explanation.- For the purposes of this section,-
[2025:RJ-JD:26624] (10 of 11) [CSA-244/2024]
(a)"local authority", in relation to a local area, means
an authority constituted or designated for, or entrusted
with the function of, planned development of that area
and includes an Urban Improvement Trust constituted
under the Rajasthan Urban Improvement Act, 1959
(Act No. 35 of 1959), the Jaipur Development Authority
constituted under the Jaipur Development Authority
Act, 1982 (Act No. 25 of 1982), the Jodhpur
Development Authority constituted under the Jodhpur
Development Authority Act, 2009 (Act No. 2 of 2009) or
a Municipality constituted under the Rajasthan
Municipalities Act, 2009 (Act No. 18 of 2009);
(b)"urban area" means an area falling within Jaipur
region as defined in clause (8) of section 2 of the Jaipur
Development Authority Act, 1982 (Act No. 25 of 1982),
Jodhpur region as defined in clause (8) of section 2 of
the Jodhpur Development Authority Act, 2009 (Act No.
2 of 2009) or a municipal area as defined in clause
(xxxix) of section 2 of the Rajasthan Municipalities Act,
2009 (Act No. 18 of 2009) or an area specified as such
in a notification issued under section 3 of the Rajasthan
Urban Improvement Act, 1959 (Act No. 35 of 1959) or
an area for which a local authority is constituted or
designated under any law for the time being in force;"
22- mi/kkjk 6 ds eqrkfcd d`f"k Hkwfe ds vd`f"k Hkwfe mi;ksx ds fy, vuqefr
gsrq vkosnu djus ij mlh voLFkk esa vuqefr nh tk ldrh gS tc ekLVj Iyku o
vU; MoyiesaV Iyku o Ldhe ds vuq:i izkFkZuk dh xbZ gks vkSj mi/kkjk 7¼ a½ esa ;g
Li"V fd;k x;k gS fd mi/kkjk 7 ds vuqlkj vuqefr nsus ds i'pkr tks dkLrdkjh
vf/kdkj gS os lekIr gks tk;saxs vkSj 7¼ b½ ds vuqlkj /kkjk 102A ds rgr dk;Zokgh
djus ds fy, LFkkuh; izkf/kdkjh dks ekeyk Hkstk tk;sxkA iwoZ esa of.kZr vuqlkj
Li"Vhdj.k¼a½ esa LFkkuh; izkf/kdkjh ds ckjs esa Li"V fd;k x;k gS] ftlesa ;wvkbZVh Hkh
lfEefyr gS vkSj Li"Vhdj.k¼b½ esa vkcknh ,fj;k dk mYys[k Hkh fd;k x;k gS ftlesa
/kkjk 3 jktLFkku ;wvkbZVh vf/kfu;e ds rgr vf/klwpuk ls Hkwfe vkcknh {ks= esa vkuk
Li"V gSA ;kuh iwoZ esa of.kZr izko/kku dks la;qDr :i ls i<+us ls vkcknh {ks= dh
vf/klwpuk ds mijkUr gh mi/kkjk 6 o 7 ds rgr dk;Zokgh dh tk ldrh gS
vkSj :ikUrj.k dh vuqefr fn;s tkus ij gh dkLrdkjh vf/kdkj lekIr gksrs gSa] mlls
iwoZ ughaA
23- iwoZ esa of.kZr fu;e] 2012 esa izfØ;k crk;h xbZ gS fd vkcknh {ks= esa
d`f"k Hkwfe esa :ikUrj.k djus dh D;k izfØ;k gksxh vkSj bu fu;eksa esa fu;e 2¼ ii½
vf/kd`r vf/kdkjh dks ifjHkkf"kr fd;k x;k gS vkSj fu;e 2¼ iv½ dUoVsZM Hkwfe dks
ifjHkkf"kr fd;k x;k gSA fu;e 4 esa /kkjk 90, jktLFkku Hkw jktLo vf/kfu;e]1956 ds
rgr vuqefr izkFkZuk i= vf/kd`r vf/kdkjh ds le{k QkeZ ^1^ esa is'k fd;s tkus dk
izko/kku fd;k x;k gS vkSj fu;e 7 esa vkosnu i= ds fuLrkj.k ds ckjs esa crk;k x;k
[2025:RJ-JD:26624] (11 of 11) [CSA-244/2024]
gS ftlesa rglhynkj ls fjiksVZ vkus o LFkkuh; izkf/kdkjh ls fjiksVZ vkus ij fopkj
dj vuqefr fn;s tkus vkSj ckn vuqefr fu;e 7¼3½ ds eqrkfcd rglhynkj dks
LFkkuh; izkf/kdkjh ds uke ls ukekUrj.k ntZ djus ds fy, izfr Hkstus dk mYys[k gS
vkSj blesa ;g Hkh vafdr gS fd rglhynkj ukekUrj.k dh Lohd`fr nsxk vkSj vkcknh
Hkwfe ds :i esa ntZ djsxk vkSj LFkkuh; izkf/kdkjh dks HkstsxkA
24- bl izdkj tc rd fu;e] 2012 vkSj 90, jktLFkku Hkw jktLo
vf/kfu;e ds rgr dUotZu dh vuqefr ugha nh tkrh rc rd Hkwfe dh izd`fr
ifjofrZr ugha gksrhA gLrxr ekeys esa /kkjk 90, o fu;e 2012 ds rgr dksbZ
dk;Zokgh gksuk ugha crk;k x;k gS vkSj Hkwfe dk :ikUrj.k ugha gksus rFkk Hkwfe
fjdkWMsZM oknh@vihykFkhZ ds [kkrsnkjh vf/kdkj ds :i esa jktLo fjdkWMZ esa ntZ
gSA ,slh voLFkk esa fo}ku v/khuLFk U;k;ky;ksa }kjk oknh@vihykFkhZ dk okn ckMZ ckbZ
ykW gksuk ekuus esa dksbZ fof/kd Hkwy ugha dh gSA gLrxr ekeys esa izLrkfor ;k dksbZ
fof/k dk lkjoku iz'u cuuk ugha ik;k tkrkA
25- vr% vihy vihykFkhZ ,Mfe'ku dh LVst ij gh [kkfjt dh tkrh gSA
rnuqlkj] LFkxu ;kfpdk Hkh fuLrkfjr dh tkrh gSA vkns'k dh izfr nksuksa v/khuLFk
U;k;ky;ksa dks fHktokbZ tkosA
(YOGENDRA KUMAR PUROHIT),J
16-S N LOHRA/-
Powered by TCPDF (www.tcpdf.org)
