THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE B.N. RAO NALLA W.P. Nos.24854 of 2002 Dated 19-09-2011 Between: The Nagarjuna District Co-operative Marketing Society Limited, Nalgonda, rep., by its Business Manager. …Petitioner Vs. The District Collector, Nalgonda and others. …Respondents THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE B.N. RAO NALLA W.P.Nos. 24854 of 2002 Dated: 19-09-2011 ORAL ORDER: (Per: GR,J) The writ petition is misconceived. It is directed against a letter addressed by the Commercial Tax Officer, Madras-1 to the 2nd respondent intimating that the petitioner, (a dealer in Pulses and Grams, Madras) an assessee for 1985-86 under the Tamilnadu General Sales Tax Act, 1959 was in arrears of tax, surcharge, additional surcharge and additional sales tax thereon amounting to Rs.13,17,168-00 and requesting the 2nd respondent to take coercive action against the petitioner. By an order issued in Form No.I under Section 8 of the Andhra Pradesh Revenue Recovery Act, 1864 (for short the Act, 1864) attachment of the specified assets was ordered. The assessment order was passed on 28-08-1991 against the petitioner, which has neither been appealed against nor challenged. Apparently, the said order has become final. In the circumstances, the writ petition challenging the mere proceedings initiated under the Act, 1864 for the recovery of the arrears of tax, surcharge, additional surcharge and additional sales tax is not liable to be interdicted on any of the grounds asserted in the writ petition. No reasons are also vouchsafed why the order of the Commercial Tax Officer, Madras dated 08-11-1991 is challenged after eleven (11) years, in 2002. For the aforesaid reasons, there are no merits. The writ petition is accordingly dismissed. No costs. __________________________ JUSTICE GODA RAGHURAM ____________________________ JUSTICE B.N. RAO NALLA Dated: 19-09-2011 Pvks/*