9911796707
TMI Blog1971 (4) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... of 24 Parganas, West Bengal. The second respondent in his turn issued a certificate under section 3 of the Revenue Recovery Act, Central Act 1 of 1890, to the third respondent, the Deputy Commissioner of Bangalore Urban District, as the petitioner was reported to have a place of business as well as properties within the district of Bangalore. When the Deputy Commissioner took steps for recovery under the Mysore Land Revenue Code then in force (since replaced by the Mysore Land Revenue Act of 1964) through his subordinate, the Special Tahsildar for Recovery, the 5th respondent, the petitioner raised various objections. The Deputy Commissioner overruled them and appeals by the petitioner presented to the Divisional Commissioner, the 6th respondent, and the Mysore Revenue Appellate Tribunal, the 7th respondent, were not successful. The petitioner thereupon filed Writ Petition No. 315 of 1963 which was dismissed on the 10th September, 1965, for the reason that the authorities of West Bengal had not been impleaded as parties. Thereafter the petitioner filed this writ petition on the 20th of September, 1965, in which he prays for the quashing of not only the certificate for recovery iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other district a certificate in the form as nearly as may be of the schedule, stating (a) the name of the defaulter and such other particulars as may be necessary for his identification, and (b) the amount payable by him and the account to which it is due. (2) The certificate shall be signed by the Collector making it, or by any officer to whom such Collector may, by order in writing, delegate this duty and, save as otherwise provided by this Act, shall be conclusive proof of the matters therein stated. (3) The Collector of the other district shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of land revenue which had accrued in his own district." "5. Where any sum is recoverable as an arrear of land revenue by any public officer other than a Collector or by any local authority, the Collector of the district in which the office of that officer or authority is situate shall, on the request of the officer or authority, proceed to recover the sum as if it were an arrear of land revenue which has accrued in his own district, and may send a certificate of the amount to be recovered to the Collector of another district under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived from the Collector of 24 Parganas by the Deputy Commissioner of Bangalore Urban District, the latter became entitled and obliged to make the recovery pursuant to the provisions made for recovery of land revenue in Chapter XI of the Mysore Land Revenue Code dealing with the realisation of land revenue and other revenue demands. 11.. It has been argued that the provisions of the said Chapter can be invoked pursuant to only section 193 of the Code contained in the said Chapter, or, in other words, that the provisions of that Chapter can be reached only through section 193. We do not think so. Section 193 of the Mysore Land Revenue Code makes the machinery of Chapter XI available for recovery of sums declared by the Land Revenue Code or other law for the time being in force to be leviable as assessment or as land revenue demand or arrear of land revenue within the State of Mysore. So far as arrears of land revenue or other public demands recoverable as land revenue accruing or arising in other States are concerned, the law by which the machinery under Chapter XI of the Mysore Land Revenue Code is invoked is the Revenue Recovery Act in the manner already explained by us above. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a nullity having been made by an officer who totally lacked the jurisdiction to make such an order. The two reasons in support of the case of total lack of jurisdiction are- (1) that the petitioner had not been given a reasonable opportunity to show cause against the assessment made under section 11 of the Bengal Finance (Sales Tax) Act, and (2) that the power under the said section 11 can be exercised only by the Commissioner of Commercial Taxes and not by the Commercial Tax Officer. 18.. We find from section 15 of the Bengal Finance (Sales Tax) Act, 1941, that the Commissioner can, subject to such restrictions and conditions as may be prescribed, delegate by an order in writing any of his powers under the Act except those under sub-section (2) of section 22 to any person appointed under section 3 to assist him; one of the persons so appointed is a Commercial Tax Officer. The limitation prescribed by rule 71 of the Bengal Sales Tax Rules so far as section 11 is that it shall not be delegated to any officer below the rank of a Commercial Tax Officer. Although the original order of delegation is not produced we think that the first respondent is entitled to presume regularity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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