9911796707
TMI Blog1970 (9) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... left in the warehouse and only then to proceed against the other properties of the petitioner. The other prayers contained in the writ petition need not be repeated for the reason that I have been addressed by the learned Counsel for the petitioner on only two grounds, although various grounds have been taken in the writ petition. 2. The facts of the case may briefly be stated thus : The petitioner firm held a wholesale dealer licence in tobacco and Private Bonded Warehouse at Sahawar, District Etah, U.P. The claim of the petitioner is that Sarvasri Prem Chandra and Satish Chandra are the only partners of the firm and Satish Chandra carries out transaction of the firm in the name of the firm. On the 30th of August, 1965 on some suspicion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her remedy under that Section, and (2) that in respect of the properties mentioned in Annexurc R.1 the Collector was not competent to issue any order for the attachment and sale of the property because the provisions contained in Land Revenue-Act have been deleted by the U.P. Zamindari Abolition and Land Reforms Act and, therefore, the process available under the U.P. Land Revenue Act could not have been employed for the purposes of sale of the immovable properties mentioned therein. Although various grounds have been taken in the writ petition but I was addressed on these two grounds only and no other ground has been pressed before me. 3. The aforesaid two grounds that have been taken by the learned Counsel for the petitioner have no forc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrears of land revenue" 5. From the reading of the section it does not appear that the officer empowered to levy duty or require the payment of such sum is bound to take resort to the given methods only in Section 11. He may deduct the amount so payable from any money owing to the person from whom such sum may be recoverable or due which may be in his hand or under his disposal but the alternative method is also the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attachment and sale of such excisable goods. If the discretion has been exercised for the recovery of the amount by preparation of a certificate signed by him and sending it to the Collector and if the Collector has attached the goods in pursuance of the certificate, in my opinion, no right as asserted by the petitioner has been violated. The use of the methods as provided in Section 11 are discretionary and even if the officer concerned was slightly indirect it need not be interfered with in writ jurisdiction. 6. Learned Counsel for the petitioner drew my attention to a ruling reported in AIR 1960 SC 444 (Drigarj Kuer v. A.K. Narain Singh) and stated that the word "may" as used in Section 11 is not discretionary or directory but is manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reforms Act deletes only those provisions of the Land Revenue Act for the area where the Zamindari Abolition and Land Reforms Act applies. In an area where U.P.Z.A. & L.R. Act does not apply the Land Revenue Act will apply and for those areas there is no other provision except to issue certificate to the Collector for the realisation of the amount as Land Revenue. Under the Land Revenue Act a process has been issued in the nature of Annexure R.1. In my opinion the Collector has not committed any error unless it can be shown that the property sought to be attached and sold, as contained in Annexure R.1, is a property situate in an area where U.P.Z A & L.R. Act applies. learned Counsel for the petitioner should not show me that the property t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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