4.In asserting that respondent no.3 is a defaulter under the above
provision, the petitioner pointed out a certificate dated 29 September
2017 issued by the Gao Kamgar Talathi of Village Baj, Taluka Jat, which
according to him, pointed out that the husband of respondent no.3 had
to pay an outstanding amount of Rs.3,53,773/- to the State
Government. The petitioner also relied upon an order dated 25 April
2016 issued by the Tahasildar, confirming a demand for an amount of
Rs.3,53,773/- against the husband of respondent no.3 in regard to the
sand excavated by him for which a cheque was deposited by him,
however the same was dishonoured. The collector did not accept
such contention as urged by the petitioner on the ground that such
outstanding could not be considered to be any tax or fees due to the
Panchayat or Zilla Parishad and secondly it was also not a demand
raised against respondent no.3 but it was against the husband of
respondent no.3. Such findings were confirmed by the appellate
authority namely the Commissioner who has passed the impugned order
dated 12 February 2019 dismissing the petitioner’s appeal.