https://www.taxtmi.com/caselaws?id=763436 The SC held that recovery proceedings by the Civil Supplies Corporation against rice millers for unaccounted rice deposits constituted a valid public demand under the Act. The court found that section 3(6) defines public demand broadly to include arrears mentioned in Schedule I, and the transaction involving procurement, milling, and distribution of public grain fell within this ambit. While the certificate officer had jurisdiction to initiate recovery proceedings, the court noted procedural violations and non-adherence to natural justice principles. The SC dismissed the appeal but granted rice millers thirty days to avail statutory remedies under the Act without limitation period restrictions. en-us Wed, 18 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763436 The SC held that recovery proceedings by the Civil Supplies Corporation against rice millers for unaccounted rice deposits constituted a valid public demand under the Act. The court found that section 3(6) defines public demand broadly to include arrears mentioned in Schedule I, and the transaction involving procurement, milling, and distribution of public grain fell within this ambit. While the certificate officer had jurisdiction to initiate recovery proceedings, the court noted procedural violations and non-adherence to natural justice principles. The SC dismissed the appeal but granted rice millers thirty days to avail statutory remedies under the Act without limitation period restrictions. Case-Laws Indian Laws Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763436