2019 (7) TMI 2039

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..... This appeal is preferred against the order passed by the learned Single Judge in WPMS No. 1904 of 2019 dated 03.07.2019 relegating the petitioner to avail the alternative efficacious remedy under Section 51 of the Uttarakhand Value Added Tax Act, 2005. 3. The appellant herein filed WPMS No. 1904 of 2019 challenging the recovery notice dated 06.06.2019 whereby a sum of Rs. 12,32,66,437/- was directed to be recovered from the petitioner as arrears of land revenue. 4. In the order under appeal, the learned Single Judge noted the petitioner's contention that he was one of the Directors of the Company; and the amounts, which were sought to be recovered from him as arrears of land revenue, could not be so recovered. The learned Single Jud....

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....06.2019 issued by the Assistant Collector Grade-I/II informing the petitioner that a recovery certificate had been received for initiating recovery proceedings against him. The said recovery certificate refers to the letter dated 20.02.2019, and contains the break-up of the amounts due for the three year period 2014-15 to 2016-17, for a total sum of Rs. 12,33,66,437/- i.e. Rs. 4,51,60,473/- for the year 2014-15, Rs. 4,45,50,000/- for the year 2015-16 and Rs. 3,35,55,964/- for the year 2016-17. 7. While stating that the petitioner had resigned as a Director, from the Company in default of tax dues, in the year 2016, Mr. Himanshu Pal, learned counsel for the appellant-writ petitioner, would fairly state that the writ petitioner continued t....

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....m. Section 279 prescribes the procedure of recovery of arrears of land revenue and under Sub Section (1) thereof, an arrear of land revenue may be recovered by any one or more of the following processes which includes- (a) by serving a writ of demand or a citation, to appear, on any defaulter; (b) by arrest and detention of his person; (c) by attachment and sale of his moveable property including produce, (d) by attachment of the holding in respect of which the arrear is due; (e) by lease or sale of the holding in respect of which the arrear is due; (f) by attachment and sale of other immovable property of the defaulter, and (g) by appointing a receiver of any property, movable ....

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....c. Etc, 2004 (4) SCC 311, the constitutional validity of the SERFASI Act, 2002, more particularly the provisions contained under Sections 13,15,17 and 34 of the Act, were under challenge. In the present writ petition, the petitioner has not put forth any challenge to the constitutional validity of Section 287-A of the 1950 Act. His prayer, in the writ petition, is confined only to a challenge to the impugned notice of recovery issued by the respondents. 13. In examining the constitutionally of a statue, it must be assumed that the legislature understands and appreciates the need of the people, and the laws it enacts are directed to problems which are made manifest by experience, and that the laws are enacted which are considered to be re....