1992 (3) TMI 84

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....on. It seeks to quash Ext. P1 demand notice, Ext. P1 notice is issued under Section 7 of the Revenue Recovery Act. 2. The Deputy Tahsildar has issued the notice Ext. P1 stating that the Manager, Kerala Financial Corporation has defaulted payment of an amount of Rs. 77,544.77. According to the petitioner, Ext. P1 notice is illegal in so far as the petitioner or the Manager of the Kerala Financia....

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.... contained in Section 29(5), the first respondent thinks that the Financial Corporation is deemed to be the owner of the unit concerned and that the unit being a defaulter for payment of excise duty, the first respondent can invoke the power under Section 11 of the Central Excises and Salt Act, 1944 against the petitioner. True under Section 11, the first respondent can take proceedings under the ....