Excess recovery certificate defeats jurisdiction and invalidates attachment and sale under the Revenue Recovery Act.

A recovery certificate that materially exceeds the arrears actually due deprives the Collector of jurisdiction to proceed with attachment and sale under the Revenue Recovery Act. Where the certificate is erroneous on its face and states a substantially higher amount than legally recoverable, the resulting recovery proceedings and sale are vitiated and cannot stand. The challenge to the defective recovery action therefore failed, while the authorities were left free to issue a proper certificate and proceed only for the actual arrears lawfully due.

---

---

Issues: Whether recovery proceedings and sale under the Revenue Recovery Act were vitiated when the certificate issued for arrears showed an amount substantially in excess of the sum actually due.

Analysis: A certificate issued under section 46(2) for a sum substantially higher than the legally due amount goes to the root of the Collector's jurisdiction to proceed under the Revenue Recovery Act. Where the certificate itself is materially erroneous, the Collector cannot lawfully attach or sell properties to recover an amount beyond the actual arrears due, and the subsequent proceedings are liable to be invalidated.

Conclusion: The recovery proceedings and the sale based on the excessive certificate were vitiated, and the challenge to them failed.

Final Conclusion: The appeal was rejected, and the authorities were left at liberty to issue a proper certificate and proceed only for the actual arrears lawfully due.

Ratio Decidendi: A certificate for recovery that materially exceeds the sum actually due deprives the Collector of jurisdiction to enforce sale proceedings under the Revenue Recovery Act, and the resulting recovery actions are invalid.

---