2023 (8) TMI 1387

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..... s, inasmuch as, as per the statute, it is the Collector who has the authority - HELD THAT:- The petitioner can appear before the Special Tehsildar Recoveries, Srinagar and raise all the objections including the lack of jurisdiction on the part of Special Tehsildar Recoveries, Srinagar. We are also making it clear that the Special Tehsildar Recoveries, Srinagar shall first decide the issue on the .....

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..... tiate the proceedings, inasmuch as, as per the statute, it is the Collector who has the authority. 3. Being a demand notice, we are of the view that the petitioner can appear before the Special Tehsildar Recoveries, Srinagar and raise all the objections including the lack of jurisdiction on the part of Special Tehsildar Recoveries, Srinagar. We are also making it clear that the Special Tehsilda .....

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