SANKAR LAL AGARWALLA & ORS. Vs. UNION OF INDIA & ORS.
LAWS(CAL)-1976-1-41
HIGH COURT OF CALCUTTA
Decided on January 20,1976

SANKAR LAL AGARWALLA And ORS. Appellant
VERSUS
Union of India And Ors. Respondents

JUDGEMENT

Sankar Prasad Mitra, J. - (1.)This Rule has been referred to a larger Bench by Mr. Justice P.K- Banerjee by a judgment delivered on 17 July, 1974 on the ground that there was a difference of opinion between Mr. Justice Janah in Civil Rule No. 2059 (W) of 1971 and Mr. Justice Amiya Kumar Mookerji in Matter No. 333 of 1966 as to whether a certificate-debtor is liable to pay interest on certificate-debts arising out of the Revenue Recovery Act, 1890 read with Bengal Public Demands Recovery Act, 1913.
(2.)The broad facts of the case are that on the 26 June 1967 the Collector of Kottayam in Kerala forwarded an alleged requisition under the Revenue Recovery Act for the sum of Rs. 2, 23, 242.64 to the Collector of 24-Parganas on account of cess on rubber payable by M/s. Olympia Rubber Works. The Collector of Kottayam stated : "Subject to the provisions of the Revenue Recovery Act, 1830, the said sum is recoverable by you as if it were an arrear of land revenue... ...," The Collector of 24-Parganas in complying with the requisition demanded of the certificate-debtor not only the said sum of Rs. 2,23,242.64 but also interest thereon after payment of the principal amount. The petitioners before us objected to the payment of interest. But the Collector rejected the objection on 15 May, 1970 on the basis of a decision of the Additional Member, Board of Revenue, West Bengal, dated 15 March, 1970.
(3.)The petitioners before us challenged this order of rejection in an application under Art. 226 of the Constitution. The application, as we have said, came up for hearing before Mr. Justice P. K. Banerjee and the learned Judge thought it fit to refer the matter to a larger Bench.
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