IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 15TH JULY 2009 / 24TH ASHADHA 1931 WP(C).No. 19521 of 2006(Y) -------------------------- PETITIONER(S): --------------- T.P.BALAN, (RETIRED SPECIAL GRADE SECRETARY OF PANCHAYAT), PILASSERY HOUSE, P.O.CHELEMBRA, MALAPPURAM DISTRICT. BY ADV. SRI.M.V.BOSE SRI.VINOD MADHAVAN SMT.NISHA BOSE RESPONDENT(S): --------------- 1. THE DIRECTOR OF LOCAL FUND AUDIT, THIRUVANANTHAPURAM-695 033. 2. THE DISTRICT COLLECTOR, MALAPPURAM. 3. THE SPECIAL GRADE SECRETARY, POZHUTHANA GRAMA PANCHAYAT, POST POZHUTHANA, WAYANAD. 4. THE DEPUTY TAHSILDAR, ARREAR COLLECTION, TALUK OFFICE, THIRURANGADI, MALAPPURAM DISTRICT. R1, R2 & R4 BY G.P. SRI. MATEHW VADAKKEL ADV. SRI.P.RAMAKRISHNAN FOR R3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE FORWARDING LETTER OF THE NON-LIABILITY CERTIFICATE DATED 11.1.2003 EXT.P2 TRUE COPY OF SURCHARGE NOTICE DATED 28.6.2004 ISSUED FROM THE DIRECTOR OF LOCAL FUND AUDIT TO THE PETOITIONER. EXT.P3 TRUE COPY OF THE REPLY LETTER FROM THE PETITIONER TO DIRECTOR OF LOCAL FUND AUDIT DATED 7.9.2004 EXT.P4 TRUE COPY OF THE LETTER OF THE FIRST RESPONDENT DATED 20.12.2004 TO PETITIONER. EXT.P5 TRUE COPY OF THE DEMANDS PRIOR TO ATTACHMENT OF LAND DATED 27.3.2006 ISSUED TO THE PETITIONER. EXT.P6 TRUE COPY OF LETTER DATED 6.4.2006 ADDRESSED TO THE FOURTH RESPONDENT FROM THE PETITIONER. EXT.P7 TRUE COPY OF LETTER DATED 12.5.2006 FROM THE TALUK OFFICE TO THE PETITIONER. EXT.P8 TRUE COPY OF LETTER DATED 12.6.2006 FROM THE PETITIONER TO SPL. GR. SECRETARY, POZHUTHANA. EXT.P9 TRUE COPY OF PETITIONER'S EXPLANATION TO ;AUDIT OBJECTION DATED 28.6.2006 EXT.P10 TRUE COPY OF RECEIPT DATED 5.7.2006 ISSUED BY CHELAPRA VILLAGE OFFICER. EXT.P11 TRUE COPY OF REQUEST DATED 7.7.2006 FROM THE PETITIONER TO DY. TAHSILDAR. EXT.P12 TRUE COPY OF LAST PAY CERTIFICATE DATED 15.5.2000 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 19521 OF 2006 -------------------------------------------- Dated this the 15th day of July, 2009 JUDGMENT Writ Petition is filed challenging the demand of surcharge from the petitioner for the reason that demand is time barred under clause (ix) of Section 215 of the Kerala Panchayath Raj Act. I heard counsel appearing for the petitioner, Government Pleader appearing for respondents 1,2 and 4 and standing counsel appearing for the third respondent. The case of the respondents is that limitation does not apply here because audit report pointing out irregularities was furnished on 13.9.2002 is evident from Ext.P2 itself. In other words, prior to the issuing of surcharge notice audit has concluded the irregularities within the time provided under Section 215(ix) of the Act. Though petitioner had an option to go to the District Court to challenge the demand, he has not chosen the same. In fact the reply filed by him is very short and he did not choose to specifically explain the irregularities noticed in paragraphs 36,37 and 38 of the audit report. At this distance of time, it is not possible for this Court to consider 2 whether demand based on audit report is tenable or not. Petitioner has also made payment though under compulsion. In the circumstances, WPC is closed. (C.N. RAMACHANDRAN NAIR) Judge kk 3