STATE OF KERALA Vs. P.D.RAVEENDRAN

JUDGEMENT

(1.) Instant writ appeal has been filed by the appellants/writ petitioners seeking for a direction to set aside the judgment dated 19.01.2009 in W.P.(C) No.1870 of 2009, by which, a learned single Judge of this Court dismissed the writ petition stating that there is no provision in the Kerala Local Fund Audit Act, 1994 limiting the time and, therefore, the omission to provide any time limit in the Local Fund Audit Act means that the provision contained in the proviso to Section 215 of the Kerala Panchayat Raj Act, 1994 is not inconsistent with the provisions of the Kerala Local Fund Audit Act.

(2.) Writ petition has been filed assailing Exhibit-P7 judgment of the District Judge, Thodupuzha in O.P.(Local Fund) No.16/07. By Exhibit-P7 judgment, the court below allowed the application filed by Sri. P. D.Raveedran, Pathiyil House, Melampara P.O., Bharananganam, Kottayam district, respondent No.1, under Section 20(13) of the Kerala Local Fund Audit Act, 1994 (for short, 'Act, 1994') to set aside Surcharge Certificate Nos.LF 11295/Spl.cell (Sc.2) 2005 dated 7.11.2006 and LF 11295/Spl.cell (Sc.2) 2005 dated 7.11.2006, for the reason that the claims made therein were hopelessly barred by limitation in view of the proviso to sub-section (9) to Section 215 of the Act, 1994, which mandates that no surcharge shall be made after a period of four years from the date on which the expenditure in question was incurred.

(3.) Brief facts are as follows: