V K KANNAN Vs. COLLECTOR OF NORTH ARCOT

JUDGEMENT

(1.) THIS petition is filed for the issue of a writ of certiorari against the Collector of North Arcot calling for the recordsn in Ref. No. D. 9566/63 on his file and for quashing his order dated February 2, 1963, confirming the order of the Sub-Collector dated December 22, 1961, in R.C.A. No.29526/60.

(2.) THE facts relevant to this petition may be stated. Under a claim to recover a sum of Rs. 1,99,832.96 as income-tax arrears, the Tahsildar of Gudiyatham acting on the orders of the District Collector of North Arcot brought the properties belonging to the petitioner for sale in revenue auction on June 11, 1959, in two lots. Lot No.2 after a fresh notice for re-sale was notified for sale on July 21, 1960, and was sold on that date and purchased by the second respondent for Rs. 15,000. THE petitioner filed an application on August 19, 1960, for setting aside the sale. THE Sub-Collector confirmed the sale on December 22, 1961. Though a copy of the order confirming the sale was requested, the petitioner was not granted a copy. He filed an appeal to the Collector under the provisions of section 38, of the Madras Revenue Recovery Act. THE Collector dismissed the appeal. A further appeal to the Board of Revenue was also rejected on the ground that the Board had no jurisdiction to interfere with the orders of the District Collector.

(3.) THE petition will have to be allowed on the authority of the Bench decision of this court in Santhosha Nadar v. First Additional Income-tax Officer, Tuticorin.