- (1.) In substance the prayers made in the writ petition are for the quashing of the recovery citation dated February 16, 1985 and the letter dated August 20, 2004 of the Assistant Collector, First Class/S.D.M., Bharthana directing the Deputy Post Master, Bharthana to pay a sum of Rs. 7,55,948 as arrears of sale tax dues from the post office account of the petitioner and for the issuance of a writ of mandamus commanding the respondents to return a sum of Rs. 3,36,000 with interest which is said to have already been released by the Deputy Post Master on August 24, 2004 in favour of respondent Nos. 1 and 2 as per letter dated September 2, 2004. The petitioner Shiv Nath Singh Yadav (since deceased), now represented by his widow Smt. Tara Devi Yadav was doing business of foodgrains. He fell in arrears of sales tax for the assessment years 1972-73 to 1975-76 detailed as under:
(2.) The Sale Tax Officer, Etawah, issued recovery certificate dated February 16, 1985 to Tehsildar, Bharthana, to recover a sum of Rs. 1,34,793.59 paise from the petitioner as arrears of land revenue. In pursuance of the aforesaid recovery certificate, it is said that the share of the petitioner in plots Nos. 539, 213, 214 and 228 of village Singhpur and plot Nos. 799, 800 and 802 of village Khandesi Pacher were attached and were put to auction. The petitioner was not given any information of the auction proceedings or the amount fetched in the auction so conducted.
(3.) Respondent No. 1 after a lapse of about 20 years wrote a letter dated August 20, 2004 to the Deputy Post Master, Bharthana for payment of Rs. 7,55,948 from the petitioner's post office monthly scheme accounts as the balance of tax due and interest thereon. The Deputy Post Master without any intimation to the petitioner withdrew a sum of Rs. 48,000 each from the seven monthly saving accounts of the petitioner with the post office on August 24, 2004 and made the payment of Rs. 3,36,000. Respondent No. 1 in counter-affidavit dated October 27, 2005 filed by one Satish Kumar Sharma, S.D.M., Bharthana, Etawah, has stated that as the amount of Rs. 1,33,948 as trade tax plus interest accrued over it was outstanding against the petitioner, therefore recovery proceedings were initiated against him. He has also stated that the house of the petitioner is under attachment and the land of the petitioner has been auctioned and sold. He has further stated that since no bidder came forward at the time of auction due to threat issued by the petitioner, the aforesaid land was finally purchased by the District Magistrate himself on behalf of the State after calculating the price of the land as per circular of the Board of Revenue dated August 6, 1976. A sale certificate dated August 26, 1983 issued in favour of the District Magistrate has also been filed as annexure 3 to the aforesaid counter-affidavit. He has also suggested that as still some of the amount remained unpaid, the same has rightly been recovered from the post office accounts of the petitioner.;