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2010 (7) TMI 914 - HC - VAT and Sales TaxWhether interference is called for at this stage before any final order is passed by the District Collector? Held that:- If the proceedings before the Collector are without jurisdiction, I do not think that the petitioner should undergo the ordeal of contesting the proceedings and if the order goes against him to challenge the order. If there is an absolute lack of jurisdiction in the matter of initiating proceedings under section 65 of the Kerala Revenue Recovery Act, a writ can be issued under article 226 of the Constitution of India to quash the proceedings. Thus in view of the settled legal position and in view of the admitted facts, it is not necessary to insist that the petitioner should appear before the District Collector and show cause as to why he should not be arrested. Exhibit P2 notice under section 65 of the Kerala Revenue Recovery Act issued by the District Collector, Ernakulam, is quashed. All proceedings initiated by the District Collector against the petitioner under section 65 of the Revenue Recovery Act shall stand quashed. Appeal allowed.
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