IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID TUESDAY, THE 13TH JANUARY 2009 / 23RD POUSHA 1930 WP(C).No. 27559 of 2007(E) -------------------------- OP.400/2002 of VI ADDL.DISTRICT COURT, ERNAKULAM .................... PETITIONERS: --------------- K.G.RAJENDRAN,S/O. GOPALAN, AGED 58, CHENDAMANGALAM GRAMA PANCHAYAT, CHENDAMANGALAM,N.PARAUR, RESIDING AT MALIL HOUSE, CHERIAPALLANTHURUTH, N.PARUR. BY ADV. SRI.T.K.VENUGOPALAN RESPONDENTS: ------------------- DIRECTOR, LOCAL FUND AUDIT, OFFICE OF THE DIRECTOR OF LOCAL FUND AUDIT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI.SHYSONP.MANGUZHA FOR R1 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/01/2009, THE COURT ON 13/01/2009 DELIVERED THE FOLLOWING: APPENDIX Ext.P1: True copy of the Surcharge Notice dated 06.11.2001 Ext.P2: True copy of the relevant paragraphs of the Audit Report Ext.P3: True copy of the Surcharge Certificate dated 08.11.2002 Ext.P4: A true copy of the said Original Petition filed before the District Court Ernakulam as O.P No. 400 of 2002 Ext.P5: A true copy of the objection filed by the respondent in O.P No. 400 of 2002 Ext.P6: True copy of the said judgment in O.P No. 400 of 2002 dated 07.02.2007 of the District Court, Ernakulam. //True copy// HARUN-UL-RASHID, J. ---------------------------------------- W.P(C).No.27559 of 2007 ---------------------------------------- Dated this the 13th day of January , 2009 JUDGMENT The prayer in this writ petition is to quash Ext.P1 Surcharge Notice , Ext.P3 Surcharge Certificate issued by the respondent and Ext.P6 judgment passed by the District Court, Ernakulam in O.P No.400 of 2002 The petitioner has worked as the Secretary of the Nedumbassery Grama Panchayath from 20.12.1996 till 10.9.1998. The respondent issued Surcharge Certificate dated 8.11.2002 directing the petitioner to pay an amount of Rs. 23,763/- to the credit of the Nedumbassery Grama Panchayath within one month from the date of receipt of the Surcharge Certificate alleging that the petitioner is liable to pay the said amount as per the Audit Report for the year 1997-1998. Aggrieved by the Surcharge Certificate the petitioner filed Original Petition before the District Court, Ernakulam as O.P No. 400 of 2002. The learned District Judge, upheld the Surcharge Certificate issued in respect of paragraphs 26, 40 and 48 of the Audit Report. 2. Before this Court the learned counsel for the petitioner raised two contentions. Firstly he contended that the Surcharge certificate issued beyond 4 years and hence it is barred by limitation. According to the learned counsel for the petitioner the surcharge certificate relates to the liability as per the Audit Report for the year 1997-1998.To sustain his contention, he refers to the proviso to Section 215 of the Kerala Panchayat Raj Act, 1994 which provides that no surcharge certificate W.P.(C) No. 27559 of 2007 -2- under Section 215 of the said Act shall be made after a period of 4 years from the date on which the expenditure in question was incurred. Admittedly, in this case the expenditure in question was incurred during the year 1996 – 1998. it is not disputed that the Surcharge Certificate was issued after the statutory period. Admittedly the Surcharge Notice was received by the petitioner on 02.12.2001 and the Surcharge Certificate is dated 8.11.2002. So the first contention can be allowable under Section 215(11) of the said Act and I do so. The second contention raised by the counsel for the revision petitioner is that Surcharge Certificate shall be served on the persons responsible within a period of 4 months from the date of receipt of the Surcharge Notice by such person under Rule 20(11) of the Local Fund Audit Rules 1996. The counsel referring to Rule 20 (11) of the said Rules submitted that Ext.P1 Surcharge Notice was issued on 2.12.2001 and the Surcharge Certificate was served on the petitioner after 8.11.2002. which was admittedly beyond a period of 4 months . For the very same reason this Court by judgment dated 27.5.2008 in Writ petition No. 6586/2008 quashed the Surcharge Notice and Surcharge Certificate . The contentions raised by the counsel for the petitioner are accepted. Ext.P1 Surcharge Notice and Ext.P3 Surcharge Certificate are quashed and consequently Ext.P6 judgment is set aside by virtue of the two contentions raised in this writ petition. This writ petition is allowed. (HARUN-UL-RASHID, JUDGE) es HARUN-UL-RASHID, J. --------------------------- W.P.(C) No.27559 of 2007 ---------------------------- JUDGMENT 18th January 2009