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Judgment
S. Siri Jagan, J.—The Petitioner was a licensee of toddy shops in Mannakkadu range in the year 1998-1999. The Petitioner has filed this writ petition challenging proceedings for sale of the properties of the Petitioner in revenue recovery proceedings for recovery of toddy workers'' welfare fund contributions. The Petitioner''s contention is that revenue recovery proceedings have been initiated without issuing provisional or final determination orders on the Petitioner. The Petitioner, therefore, seeks the following reliefs;
i) issue a writ of certiorari or any other appropriate writ order or direction calling for the records leading to Ext.P1 sale notice and quash Ext.P1.
ii) issue a writ of mandamus or any other appropriate writ order or direction directing the 2nd Respondent to consider and dispose off Ext.P2 representation submitted by the Petitioner.
A counter affidavit has been filed by the 2nd Respondent, wherein it is stated in paragraphs 3 to 10 as follows:
It is submitted that the Petitioner was the licencee of Toddy Shop Group Nos. 1 to 4, 6 to 9, 11, 14 and 15 of Mannarkkad Range for the year 1998-99. In order to determine the welfare fund due from the Petitioner, enquiries were conducted vide Section 8 of the Act after giving notices to the Petitioner and some employees. The notice to the Petitioner was returned with the remarks of the postal authority, "intimated and unclaimed". A true copy of the Enquiry Notice dated 5.05.2000 sent to the Petitioner is produced herewith and marked as Exhibit R2(a). A true copy of the cover, containing the postal remarks, along with the Acknowledgment Due is produced herewith and marked as Exhibit R2(b) 4. It is submitted that as per the evidences adduced in the enquiries, a pre-assessment-notice dated 29.11.2000 asking the Petitioner to file, objections if any was issued to the Petitioner and the same was received by the Petitioner on 28.12.2000. The true copy of the pre assessment notice dated 29.11.2000 is produced herewith and marked as Exhibit R2(c). A true copy of the acknowledgment for receiving Ext.R2(c) by the Petitioner is produced herewith and marked as Exhibit R2(d).
It is submitted that though the Petitioner received Ext.R2(c) pre assessment notice on 28.12.2000, the Petitioner did not file any objections. Hence, final determination order was issued to the Petitioner on 25.1.2001. A true copy of the above determination order dated 25.1.2001 issued to the Petitioner is produced herewith and marked as Exhibit R2(e). The true copy of the acknowledgment for serving Ext.R2(e) to the petition (sic) on 22.02.2001 is produced herewith and marked as Exhibit R2(f).
It is submitted that though the final determination order dated 25.1.2001, Ext.R2(e) was received by the Petitioner on 22.02.2001, the Petitioner did not remit the balance amount due. Hence, a reminder notice dated 5.3.2001 was issued to the Petitioner by Registered Post. A true copy of the reminder notice dated 5.3.2001 issued to the Petitioner is produced herewith and marked as Exhibit R2(g). A true copy of the postal acknowledgment and the cover, with the remarks "intimated, not claimed" is produced herewith and marked as Exhibit R2(h).
It is submitted that after completing the above steps, revenue recovery steps were initiated against the Petitioner for realising Rs. 5,78,656/- and 18% interest on Rs. 4,36,955/- from 26.1.2001.
It is submitted that the initiation of revenue recovery steps were legal and sustainable.
It is submitted that as per order dated 1.7.2005 of this Hon''ble Court, the stay stand vacated after one month if the payment is not made within one month and the case was posted for reporting payment on 2.8.2005. Since no remittance was made as ordered by this Hon''ble Court, the revenue proceedings were proceeded with by conducting the sale of the property and Rs. 99,746/- was realised in the account of Toddy Workers Welfare Fund Board. A true copy of the letter of Tahsildar, Kodungalloor dated 29.10.2008 addressed to the Welfare Fund Board, Palakkad for realizing the said amount is produced herewith and marked as Exhibit R2(i). Even now a huge sum is due from the Petitioner.
It is submitted that without filing any statutory appeal before the appellate authority the Petitioner has approached before the Hon''ble High Court. The only intention of the Petitioner is to evade and prolong remittance of welfare fund dues from the Petitioner.
In view of the said averments in the counter affidavit, there is no merit in any of the contentions of the Petitioner. Accordingly, this writ petition is dismissed.
Interlocutory applications stand closed.