TMI Blog1986 (6) TMI 238X X X X Extracts X X X X X X X X Extracts X X X X ..... venue Recovery Act, 1890 (1 of 1890), hereinafter referred to as "the Act", cannot be initiated here in the State of Tamil Nadu. Such a contention was raised and was repelled in Tarachand v. Tahsildar [1983] 52 STC 324 (Mad.). In view of the above pronouncement, I am not able to sustain this contention urged by the learned counsel for the petitioner. 2.. Secondly, learned counsel would submit that the certificate for recovery under the Act has been admittedly issued by the Assistant Commissioner, Sales Tax III, Bombay City Division, under the powers delegated to him by the Collector of Bombay; and the present sales tax arrears cannot be characterised as arrears of land revenue payable to such Collector so as to enable him to delegate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly as may be of the Schedule, stating- (a) the name of the defaulter and such other particulars as may be necessary for his identification, and (b) the amount payable by him and the account on which it is due. (2) The certificate shall be signed by the Collector making it (or by any officer to whom such Collector may, by order in writing, delegate this duty) and, save as otherwise provided by this Act, shall be conclusive proof of the matters therein stated. (3) The Collector of the other district shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of land revenue which had accrued in his own district." Section 5 of the Act reads as follows: "5. Recovery by Collectors of sums ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner would submit that assuming that the Collector has got the power of delegation, the delegation could be only for the purpose of signing the certificate and nothing more and the certificate should emanate from the Collector only. Section 3(2) of the Act, which empowers delegation and which by the force of the language of section 5 will certainly be attracted to proceedings under section 5 speaks about the Collector signing the certificate made by him and it further speaks about the delegation of his duty. This duty in the context could only mean the composite duty of making and signing the certificate; and not only the duty of bare signing the certificate already made by the Collector. To say that the power of delegation must be con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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