K S UDAYAKUMAR Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS writ petition is directed against the proceedings dated 8 August, 2000 on the file of the second respondent initiating proceedings under the Tamil Nadu revenue Recovery Act, 1894 to realise the excise arrears from the petitioner. THE FACTS:-

(2.) THE petitioner is the son of late K. L. Sundaram, who was the excise licensee of Toddy Shop bearing No. 1 for the year 1972-73. Since he failed to pay the kist for November, 1972, there was a re-auction and as the amount fetched in the re-auction was much below the original bid amount which was the agreed kist by k. L. Sundaram, notional loss was assessed and he was directed to pay a sum of rs. 2,24,250/ -. The said Sundaram died on 16 August, 2000 and subsequently the respondents initiated proceedings against the petitioner for recovery. According to the petitioner the respondents were not entitled to initiate proceedings under the Revenue Recovery Act as the Tamil Nadu Prohibition Act does not contain provisions for invoking the Revenue Recovery Act for the purpose of realisation of the revenue arrears. The petitioner further contended that deceased Sundaram had no separate property of his own and as such the respondents were not justified in initiating action against the petitioner on the premise that he was the beneficiary of the assets left by the deceased. However the respondents were determined to proceed against him invoking the revenue Recovery Act which made him to file the writ petition.

(3.) THE second respondent has filed a counter wherein it was stated that the toddy shop bearing No. 1 of 1972-73 was taken on lease by late K. L. Sundaram. However he failed to remit the kist for the month of November, 1972 which made the Excise Department to conduct a re-auction on 17 March, 1973. In the re-auction so conducted, the Excise Department could realise only a sum of rs. 10,509/- as monthly kist and as such there was a loss to the revenue which was quantified at Rs. 2,08,892/ -. The said amount with interest would come to rs. 2,24,240. 51 and the petitioner being the son of deceased K. L. Sundaram is liable to pay the said amount as he received considerable property left by his father.