1966 (8) TMI 10

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....ax Officer, the Bench of Rajagopalan, Officiating Chief Justice, and Srinivasan J. laid down that where a certificate is issued under section 46(2) for a sum which is substantially in excess of the sum that was actually due, that error would go to the root of the jurisdiction of the Collector to recover the arrears, under sections 27 and 36 of the Revenue Recovery Act. The learned judges of the Be....

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....llector of North Arcot) urges upon us that this view of the Bench might require reconsideration, because, according to him, the view would apply even where there is merely a clerical error in the certificate. We do not think that this argument does justice to the reasoning on which the decision is based, which we have earlier referred to. We need not now commit ourselves to any opinion on the ques....