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TMI Blog1984 (12) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector, Bombay, for onward transmission of the said certificate to the Collector, Bangalore, within whose jurisdiction the petitioner-defaulter resides. 2.. On receipt of the certificate (annexure B) for recovery from the Collector, Bombay, the Collector of Bangalore initiated proceedings for recovery from the petitioner. The petitioner has challenged the proceedings in this writ petition. 3.. The only prayer made in the writ petition is to quash the notice dated 16th May, 1984 (annexure A), issued by the Special Tabsildar for PUC Misc. Recoveries, Bangalore, bearing No. MSC. DIG-15/84-85. After notice was issued to the respondents regarding Rule, they entered appearance, and the first respondent, Assistant Commissioner of Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, which contains the certificate forwarded by the Collector of Bombay, to recover arrears of sales tax due from the petitioner. It is seen from the certificate that the Assistant Commissioner of Sales Tax (Ill), Enforcement, Bombay, has signed the certificate for the Collector of Bombay. This is objected to by the counsel for the petitioner that the same is not in accordance with sections 3 and 5 of the Act. 7.. There is no dispute that the arrears of sales tax due to the State of Maharashtra can be recovered as an arrear of land revenue. It is also the case of respondent 1, who has filed the affidavit in this case, that he has signed the certificate for recovery on behalf of the Collector of Bombay, by virtue of the power delegated to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arrear of land revenue is payable to the Collector. Dealing with the scope of section 5 his Lordship held that the word "recoverable" used in section 5 refers to any other public demand other than the land revenue payable to the Collector which is referred to in section 3, and, further, section 5 provides for the mode of recovery of such demands through the machinery of revenue recovery entrusted to the Collector. 11.. The argument of the counsel for the petitioner is that in all cases where a public demand other than land revenue is to be recovered the certificate for recovery should be forwarded by the Collector who is entrusted with the recovery to the Collector of the other region where the defaulter resides. 12.. On the other hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same as if it were an arrear of land revenue accruing in his own district and he is also empowered to send the certificate to the Collector of another district for enforcement in exercise of his powers conferred in section 3. Therefore, on this reasoning, this Court upheld the validity of the certificate issued by the Collector of 24 Parganas, West Bengal, to the Deputy Commissioner, Bangalore. 14.. In Somasudarshan Goud's case AIR 1978 AP 420 the Andhra Pradesh High Court held that a combined reading of sections 3 and 5 of the Act clearly established that a Collector may issue a certificate under section 3 not only in respect of sums recoverable as land revenue and payable to the Collector but also in respect of sums recoverable as l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... darshan Goud's case AIR 1978 AP 420 is that under the provisions of sub-section (2) of section 3 of the Act any certificate for recovery, which is intended for being transmitted to the Collector of other district, can be signed by any officer who is delegated with that power by the Collector. 17.. In this case the Assistant Commissioner of Sales Tax (III), Enforcement, Bombay, has filed an affidavit to the effect that he was authorised to sign the certificate by the Collector of Bombay. Therefore, the contention of the petitioner that the certificate for recovery forwarded by the Collector of Bombay to the Deputy Commissioner, Bangalore, is illegal and unenforceable has to be negatived. By the combined reading of sections 3 and 5 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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