Deploring the fact that proceedings under Revenue Recovery Act was initiated against a widow for a ‘notional loss’ suffered by the State way back in 1982, the Madurai Bench of the Madras High Court quashed the proceedings.
The court was hearing the petition filed in 2018 by M. Rajathi of Madurai who challenged the order of the Divisional Excise Officer, Tirumangalam, Madurai district, to initiate proceedings under the Revenue Recovery Act against her.
In 1982, an impersonator in the name of her husband, S.A. Maharajan, had participated in an auction conducted for an arrack shop in Tirumangalam. The impersonator offered the highest bid of ₹45,180 and as a pre-condition had to remit 15 days kist.
The impersonator failed to pay the amount and a re-auction was conducted. The shop fetched ₹30,105. Now, the department is demanding the petitioner to pay ₹ 1,80,900 - 12 times the difference in the auction price of ₹ 15,075. The recovery was initiated after 36 years.
Taking into account the submission that the authorities were also aware of the fact that an impersonator in the name of the petitioner’s husband had participated in the auction, Justice C.V. Karthikeyan observed that the case reflected the retrograde bureaucratic approach of the government officials.
“The court can only express its dismay at the strange ways in which the wheels of government departments, particularly the Revenue Department, works,” the judge said and added that he failed to comprehend whether there was any application of mind before the proceedings were initiated.
The court was dismayed over the fact that the proceedings were initiated not for the actual loss, but the notional loss, said to have been suffered by the government. Also, there was no explanation as to why no steps were taken in this regard for 36 years.
