HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT - C No. - 35007 of 2026 Court No. - 36 HON'BLE SAURABH SHYAM SHAMSHERY, J. 1. Heard Sri Deepak Raj Swaroop, learned counsel for petitioner and Sri Prabhakar Tripathi, learned Standing Counsel for State-Respondents. 2. Petitioner is aggrieved by an order of determination of surcharge passed under Section 27 of U.P. Panchayat Raj Act, 1947 read with Rules 256 and 257 of U.P. Panchayat Raj Rules, 1947 and that appeal thereof was also rejected. 3. Learned counsel for petitioner has made a very specific submission that Section 28 of Act provides a period of 10 years to initiate proceedings for determination of surcharge, whereas in the present case the allegation of irregularity is for the period of 2005 to 2008 and notice for the first time was issued on 16.05.2023, therefore, he prays that same be declared void ab initio. 4. The Court has asked a specific query, whether said grounds are taken either in objection or before Appellate Authority, however, except a reference to para 9 of memo of appeal and prayer thereof, no specific ground was taken and it also appears that it was not even argued before Appellate Authority. Versus Counsel for Petitioner(s) : Deepak Raj Swaroop Counsel for Respondent(s) : C.S.C. Jaipal Singh .....Petitioner(s) State Of U.P. And 6 Others .....Respondent(s) 5. In aforesaid circumstances, the Court is of the view that there must be a consideration on above referred provisions and submissions since if it is allowed, it goes to the root of case. 6. In view of above, impugned order dated 06.07.2026 is hereby set aside and matter is remitted to Appellate Authority to pass a fresh order. Petitioner will be at liberty to amend memo of appeal within a period of three weeks from today. Subsequently, Appellate Authority will decide appeal, preferably within a period of three months thereafter. 7. The writ petition is accordingly disposed of. September 24, 2026 AK WRIC No. 35007 of 2026 2 (Saurabh Shyam Shamshery,J.) Digitally signed by :- AWADESH KUMAR High Court of Judicature at Allahabad