SUNIL KUMAR SAWA Vs. THE STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties. The petitioner initially preferred this writ petition to challenge the demand notice which is memo no. 1760 dated 05.07.2011 whereby a demand of Rs.34,73,029/- has been raised against the petitioner.

(2.) The petitioner's contention is that the demand has been raised only on the ground of audit objection and obviously there being no order passed by any competent authority. It is submitted that only on this audit objection, no demand can be raised. Appreciating this argument, this Court has passed an interim order dated 27th September, 2011 and stayed the realization of demand under the heading 'audit' for the years 1985-86 and 1986-87, amounting to Rs.34,73,029/-.

(3.) Reply was filed by the respondents wherein it is submitted that after being given due opportunity of hearing to the writ petitioner, the penalty order was passed by the authority and that too, in the year 2000 specifically on 11.2.2000.