IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE NINETEENTH DAY OF AUGUST TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE B. SUDERSHAN REDDY WRIT PETITION NO: 14618 of 1991 Between: Ramachandramma W/o Parvat Reddy, Occ: Household R/o Kodangal Village and Mandal, Mahabubnagar District. .... PETITIONER AND 1) The Revenue Divisional Officer,Narayankhed Mandal, Mahabubnagar District. 2) The Mandal Revenue Officer,Kodangal Mandal, Mahabubnagar District. ...RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a Writ of Mandamus or any other appropriate writ or writs, order or direction, declaring and setting aside the notice dt.25.8.1989 in Procdgs.No.D/3017/87 and the consequential attachment notice dated 23.9.1991 in Form No.7-A of the Revenue Recovery Act, on the file of 2nd respondent herein, as illegal, arbitrary and without jurisdiction, award costs. Counsel for the Petitioner: MR.K.RAGHUVEER REDDY Counsel for the Respondents: GP FOR REVENUE The Court made the following: O R D E R: - This writ petition is directed against the proceedings dated 25.8.1989 on the file of the Mandal Revenue Officer, Kodangal Mandal, Mahabubnagar District, attaching the properties of the petitioner for realisation of revenue dues payable by the petitioner to the State Government towards deficit stamp duty and penalty amounting to Rs.3,520/-. The adjudication as to the payment of stamp duty has become final as early as in the year 1986, which remains unchallenged. The consequential order of attachment alone is challenged in this writ petition. As long as the determination made by the competent authority as to the deficit stamp duty and penalty remains in operation, the authorities may not be precluded and prevented from proceeding under the provisions of Revenue Recovery Act, 1864, for realisation of arrears. Viewed from any angle, I do not find any merit in this writ petition and the same shall stand dismissed without costs. Dt : 19.08.2004. Sd/- ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To 1) The Revenue Divisional Officer,Narayankhed Mandal, Mahabubnagar District. 2) The Mandal Revenue Officer,Kodangal Mandal, Mahabubnagar District. 3) The Govt. Pleader for Revenue, High Court Buildings, Hyd. (OUT) 4) 2 CD copies RAR/PV