LOURD MARY Vs. DEPUTY TAHSILDAR

JUDGEMENT

(1.) These writ petitions have been filed based on the same set of facts and seek similar reliefs. Hence, they are heard together and are being disposed of by a common judgment.

(2.) The petitioner in W.P.(C) No.3836/2018, while working as Assistant Secretary of Grama Panchayat, retired from service on superannuation on 31/7/2017. She had worked in five Grama Panchayats while in service and Secretaries of all these Panchayats issued Non Liability Certificate to the petitioner. However, after retirement, the petitioner was served with Ext.P5 letter dtd. 22/12/2017 of the 4th respondent alleging that the petitioner failed to collect taxes amounting to Rs.26,718.00 as per the Audit Report 2000-2001 when she worked in Thirunelly Grama Panchayat. The petitioner submitted Ext.P6 reply denying the allegation and pointing out that she has been given a non-liability certificate for the said period.

(3.) Subsequently, Ext.P7 demand notice dtd. 17/1/2018 for an amount of Rs.89,769.00 inclusive of interest was served on the petitioner requiring her to pay the amount within 10 days. The petitioner gave Ext.P8 reply on 27/1/2018. A further letter dtd. 24/9/2010, Ext.P10, of the 4 th respondent was served on the petitioner to which the petitioner submitted Ext.P11 reply dtd. 24/10/2010. The petitioner challenges Ext.P5 and Ext.P7.