TaxTMI 
TaxTMI 
TaxTMI 
2006 (1) TMI 255
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....drugs to Dubai under a scheme known as Duty Entitlement Passbook (DEPB scheme). He was exporting huge drugs namely "Naproxen", the consignment of which was lying in Bombay Nhava Sheva Docks. The consignment was seized, the petitioner was arrested and detained by Director of Revenue Intelligence under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act. A show-cause notice was issued to him on 12-9-2001 under section 14 of the Foreign Trade (Development & Regulation) Act, 1992. The allegation against the petitioner was that he exported chalk powder DEBP Scheme by falsely declaring it as "Naproxen and Rifampicin BP" (bulk drugs). The petitioner gave his explanation. Not satisfied with the explanation offered by the pet....
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....t in this writ petition has to decide a limited question as to whether notice under section 25 of the A.P. Revenue Recovery Act, 1864 could have been issued or not. 4. Mandal Revenue Officer - 1st respondent filed his counter in which it is stated that a requisition was received by the District Collector-2nd respondent from the Deputy Director General of Foreign Trade - 4th respondent for recovery of dues from the petitioner under Foreign Trade Act as contemplated under section 5 of the Revenue Recovery Act, 1890 (Central Act 1 of 1890). The amounts were requested to be recovered as arrears of land revenue. The requisition indicated that the petitioner failed to deposit an amount of Rs. 1,30,60,725 towards the penalty imposed under section....
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....e Revenue Recovery Act, 1890 (Central Act) and the Collector of the concerned district could recover the dues while exercising the powers under the State Act, i.e., Andhra Pradesh Revenue Recovery Act, 1864. This is disputed by the learned counsel for the writ petitioner/appellant and submits that dues to the Central Government could only be recovered in terms of the Revenue Recovery Act, 1890 (Central Act) and not through the State Act i.e., Andhra Pradesh Revenue Recovery Act, 1864. These contentions can be addressed by having a reference to the relevant provisions. Therefore, we proceed to section 5 of the Revenue Recovery Act, 1890 (Central Act) and it lays down : "Section 5. Recovery by Collectors of sums recoverable as arrears of rev....
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....enue on a request made by the Public Officer, the certificate has to be issued by the Collector, if a request is made by Collector to another Collector for the purpose of making recovery. In this case there is no dispute that a request by the Deputy Director General of Foreign Trade had been received by the Collector. Therefore, we have no doubt in our mind that the 2nd respondent Collector had the power to recover the land revenue in terms of and in accordance with the provisions of the State Act, i.e., Andhra Pradesh Revenue Recovery Act, 1864 and the Collector was not required to issue any certificate which is made more clear by the provisions of section 3 of the Revenue Recovery Act, 1890 (Central Act). Section 3 is reproduced below : ....
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....ngh v. State of Orissa [1993] Supp. (3) SCC 562. Since there is a direct judgment of the Supreme Court in Siroman Singh's case(supra), we do not intend to go to other judgments. The facts briefly as mentioned in the judgment of the Supreme Court were that the appellant before the Supreme Court was carrying on business of manufacture and sale of country liquor. He fell into arrears of excise dues. The appellant belonged to district Singhbhum (Bihar) and had his property and assets in the said district. The Collector Mayurbhanj (Orissa) issued requisition to the Collector Singhbhum (Bihar) under the Recovery Act. On the basis of the requisition sent by Collector, Mayurbhanj, (Orissa) proceedings were initiated for recovery of dues from the ap....