D KRISHNAMURTHY Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) action taken against the petitioner by serving a demand notice for payment of a total sum of Rs. 29,593-31 based on an audit report, after he retired from service as chief officer, is ques tioned in this writ petition.

(2.) the relevant facts are that the auditor in his report pointed out certain irregularities at tributed to the petitioner when he was in service as a chief officer of the municipality. The audit report is dated 4-1-1983 relating to the years 1973-74, 1978-79 and from 1-4-1978 to 31-1-1979. The petitioner retired from service on 31-1-1979. The irregularities are anterior to the date of his retirement and the audit report is subsequent to the retirement of the petitioner from service. The demand notice is based entirely on the audit report. No enquiry preceding the recovery proceeding was held.

(3.) in the above circumstances, the question is whether the recovery proceeding against the petitioner is valid in law.