The Collector v. A.Loganathan

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 10.01.2020 CORAM :

The Hon'ble Mr.AMRESHWAR PRATAP SAHI, THE CHIEF JUSTICE AND The Hon'ble Mr.JUSTICE SUBRAMONIUM PRASAD W.A.No.3893 of 2019

1. The Collector, North Arcot Ambedkar District, Vellore, North Arcot Ambedkar District.

2. The Excise Officer, Divisional Excise Office, Ranipet at Walajah, North Arcot Ambedkar District.

.. Appellants -vsA.Loganathan .. Respondent Appeal filed under Clause 15 of the Letters Patent against the order dated 02.02.2000 passed in W.P.No.20157 of 1992 on the file of this Court.

W.P.No.20157 of 1992:

Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for the records of thee proceedings issues in form No. 7 under section 36 of the Tamil Nadu Revenue Recovery Act 1864 in Na.Ka.C.1152/85 dated 03.11.1992 on the file of the 2nd Respondent. For Appellants : Mr.S.Kamalesh Kannan Govt. Advocate

JUDGMENT

(Delivered by Subramonium Prasad, J.) The appellants challenge the order dated 02.02.2000 by which the learned Single Judge has quashed the notice dated 03.11.1992 in Na.Ka.C.1152/85 issued under the provisions of Revenue Recovery Act, 1864, demanding a sum of Rs.43,960/- from the writ petitioner, respondent herein.

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2.The writ petition has been allowed on the ground that there is no reason given as to how the Government has come up with the figure of Rs.43,960/- as due and payable by the writ petitioner-respondent. On perusing the records, the learned Single Judge has held that the impugned notice is only a printed form wherein some blanks have been filled in and the reasons for recording such a demand, the grounds as to how the amount has been calculated and other attending circumstances have not been put to the writ petitioner- respondent. We do not find any reason to upset the said finding of the learned Single Judge in the absence of material to the record.

In view of the above, we find that the order of the learned Single Judge does not require any interference. The Writ Appeal is, accordingly, dismissed.

s/d- Assistant Registrar True Copy Sub-Assistant Registrar sra To

1. The Collector, North Arcot Ambedkar District, Vellore, North Arcot Ambedkar District.

2. The Excise Officer, Divisional Excise Office, Ranipet at Walajah, North Arcot Ambedkar District.

+1 CC to Govt. Pleader sr 3234.

W.A.No.3893 of 2019 BS(CO) SP(04/02/2020) https://hcservices.ecourts.gov.in/hcservices/