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TMI Blog1979 (9) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. 2.. The counsel for the petitioner, Shri Chakkappan Kalliath, submits that exhibit P4 levying sales tax in respect of the sales in question is null and void, as such levy is barred under article 286 of the Constitution. Consequently, exhibit P5 imposing penalty upon the petitioner is also null and void. The counsel further submits that the notice issued under section 7 by the third respondent, the Deputy Tahsildar, is invalid as he is not a competent officer to initiate proceedings for collection of revenue due and payable to the Collector of Bombay. The counsel also submits that the provisions of either the Kerala Revenue Recovery Act, 1968, or the Revenue Recovery Act, 1890, do not authorise collection of revenue in one Stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not correct to say that an order, which is void, is void in the sense that it has no effect at all. An order may be void ab initio, but it remains in effect and continues to operate until its invalidity is declared by the court. Upon such declaration, the order goes out of existence as from the date on which it was made. But, until then, a void order is only voidable and it continues to operate against the person against whom it was made, and he is bound by the consequences flowing from the order (see the principles stated by Lord Morris of Borth-y-Gest in Ridge v. Baldwin[1963] 2 W.L.R. 935 at 992-993.; Lord Wilberforce in Calvin v. Carr[1979] 2 All E.R. 440 at 445. An order which is ultra vires, i.e., an order, which is unauthorised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utory power, whether void or voidable, is presumed to be valid until rebutted "by a party to legal proceedings in a court of competent jurisdiction who has locus standi to challenge the validity" of the order in question (Lord Diplock in Hoffmann-La Roche & Co. A.G. v. Secretary of State for Trade and Industry[1975] A.C. 295 at 366. As aptly put by H.W.R. Wade, Administrative Law, 4th Edition, page 300: "The reality of the matter, therefore, is that the court will invalidate an order only if the right remedy is sought by the right person in the right proceedings and circumstances. The order may be hypothetically a nullity, but the court may refuse to quash it because of the plaintiff's lack of standing, because he does not deserve a discret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate. Section 5 also speaks of the Collector of a district recovering amounts due under a certificate issued by the, Collector of another district. Section 10 refers to the duties of the Collectors to remit money collected on the basis of such certificates. It says: "Where a Collector receives a certificate under this Act from a Collector of another State...he shall remit any sum recovered by him by virtue of that certificate to that Collector, after deducting his expenses in connection with the matter. Sections 3, 5 and 10, when read together, clearly show that a Collector of a district in one State is empowered to collect the amount due to the Collector of a district of another State in accordance with the certificate issued by the latt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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