IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 19TH SEPTEMBER 2008 / 28TH BHADRA 1930 WP(C).No. 32522 of 2006(V) -------------------------- PETITIONER(S): --------------- 1. SMT. J.K.SREEMATHI AMMA, W/O. LATE VASUDEVAN NAIR, PRAKASH NIVAS, PANAYANPADAM, KARIMBA, MANNARKKAD. 2. PRAKASAN T.K., AGED S/O. LATE VASUDEVAN NAIR, PRAKASH NIVAS, PANAYANPADAM, KARIMBA, MANNARKKAD. BY ADV. SRI.RAJESH NAMBIAR RESPONDENT(S): --------------- 1. EXCISE COMMISSIONER, PALAKKAD. 2. DY. TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, MANNARKKAD. 3. THE VILLAGE OFFICER, KARIMBA VILLAGE, MANNARKKAD. 4. DISTRICT COLLECTOR, PALAKKAD. 5. COMMISSIONER OF LAND REVENUE, THIRUVANANTHAPURAM. BY G.P. SRI. L.G. SURESH THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONERS' EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE DATED 24.12.2005 ISSUED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF THE REVENUE RECOVERY NOTICES ISSUED BY THE 2ND RESPONDENT UNDER SECTION 7 DATED 11.7.2006 EXT.P3 TRUE COPY OF THE REVENUE RECOVERY NOTICES ISSUED BY THE 2ND RESPONDENT UNDER SECTION 34 DATED 11.7.2006 EXT.P4 TRUE COPY OF THE OBJECTION FILED BEFORE THE 2ND RESPONDENT DATED 25.7.2006 EXT.P5 TRUE COPY OF THE PETITION DATED 18.11.2006 FILED BEFORE THE 5TH RESPONDENT. EXT.P6 TRUE COPY OF THE ACKNOWLEDGEMENT CARD. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 32522 OF 2006 -------------------------------------------- Dated this the 19th day of September, 2008 JUDGMENT Petitioners are challenging recovery proceedings initiated for recovery of abkari dues and interest thereon amonting to Rs. 11,816/- due from the late husband of the first petitioner and father of second petitioner. It is seen from Ext.P1 that arrears pertain to the period 1971-73 and recovery notice was issued on 24.12.2005 much after the death of the defaulter and after 30 years of the relevant time for payment of the dues. The total arrears demanded is only Rs. 11816/-. I do not find any justification to permit recovery after 30 years because petitioners will not be able to verify the correctness of the demand raised by the respondents. W.P. is accordingly allowed quashing the demand on the ground of limitation. (C.N. RAMACHANDRAN NAIR) Judge kk 2