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2009 (8) TMI 1104 - MADRAS HIGH COURTWhether the first respondent has no jurisdiction to invoke the provisions of section 25 of the Revenue Recovery Act, as it does not pertain to arrears of land revenue? Held that:- In the event of default in repayment of Government loan, the same shall be recoverable in such manner as specified under the Revenue Recovery Act, as per section 24(2) and section 26 of the TNGST Act. Therefore, even though under G.O. Ms. No. 48 the deferred sales tax will be treated as Government loan, by virtue of the agreement executed by the petitioner, the petitioner has agreed that the amount shall be recoverable under sections 26 and 24(2) of the TNGST Act. Therefore, reading the G.O. Ms. 48 along with the agreement which is also mentioned in the said G.O., the petitioner has agreed for the recovery of the Government loan as arrears of land revenue as per sections 26 and 24(2) of the TNGST Act . Thus the first respondent is justified in invoking the section 25 of the Revenue Recovery Act by issuing the impugned notice. Writ petition dismissed.
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