(1.) C.M. No. 15071 of 2013
(2.) C .M. is allowed.
(3.) LEARNED counsel for the respondent on the other hand contends that the liability has been determined on the basis of an audit report. He has further contended that the petitioner never impugned this award and the only challenge made was to the recovery notice and that too in the year 2000 when the recovery notice was issued in the same year.