TMI Blog1992 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 7 of the Revenue Recovery Act. 2. The Deputy Tahsildar has issued the notice Ext. P1 stating that the Manager, Kerala Financial Corporation has defaulted payment of an amount of Rs. 77,544.77. According to the petitioner, Ext. P1 notice is illegal in so far as the petitioner or the Manager of the Kerala Financial Corporation is not a defaulter and no arrears is due from the petitioner. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration is deemed to be the owner of the unit concerned and that the unit being a defaulter for payment of excise duty, the first respondent can invoke the power under Section 11 of the Central Excises and Salt Act, 1944 against the petitioner. True under Section 11, the first respondent can take proceedings under the Revenue Recovery Act against the defaulter who has not paid the excise duty due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . By saying that the petitioner is the defaulter not only the assets of the unit, but all the assets of the petitioner corporation will be liable as per the notice. In this view, Ext. P1 notice is illegal and it requires to be quashed in this proceedings. I declare that Ext. P1 notice is illegal and quash the same. Original Petition is allowed. I make it clear that this decision will not preclud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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