KESHOTE, J. - (1.) HEARD the learned counsel for the parties.
(2.) THE petitioner in this petition under Article 226 of the Constitution is praying for issuance of a direction to the respondents to refund the amount of Rs. 1,57,222/- with interest @ 18% per annum. THE next prayer made is for direction to the non petitioners not to attach and recover any amount from the pension account of the petitioner. THE third prayer made is for direction to the respondents to pay damages to the petitioner as deemed fit by this Court. The facts of the case are that the petitioner a retired government servant and receiving government pension after retirement which he has deposited in Saving Account No. 01190012376 in the State Bank of India, Sanganeri Gate Branch, Jaipur. It is stated to be a Pension Saving Account in the State Bank of India, Sanganeri Gate Branch, Jaipur. In is stated to be a Pension Saving Account in the State Bank of India, Sanganeri Gate Branch, Jaipur. In relation to the demand of land and building tax, against the petitioner and his son Udai Singh in relation to the house property situated at Moti Dungari Road, Jaipur, which is stated to be a separate unit of the petitioner and his son Udai Singh, and the same could not have been clubbed by the respondents for the purpose of land and building tax assessment but the same has wrongly been assessed, a demand of Rs. 1,57,222/- was raised on 25th of May, 1999 by the department. The petitioner aggrieved of the demand of the land and building tax by the respondents, filed an appeal before the appellate authority and the same is stated to be pending before the appellate authority. As per the case of the petitioner, the respondents without issuing any notice to the petitioner directly issued a notice for attachment of his account, in which all the pension amount of the petitioner is deposited, vide notice dated 18th of December, 2000 and an amount of Rs. 1,57,222/- has been withdrawn after attachment. It is pleaded that even the Rs. 20,000/- which was deposited by the petitioner has not been deducted from this amount. The petitioner submitted that under Sec. 60 (g) of the Civil Procedure Code and Sec. 11 of the Pension Act, 1857, the pension amount cannot be attached and realised in any manner under the execution of any decree or order passed by any authority. The attachment of pension amount of the petitioner is without authority of law and against the provisions of the Pension Act and Civil Procedure Code, as such, the Land and Buildings Tax Department is liable to refund the same to the petitioner. Grievance has also been made by the petitioner against the bank authorities (respondent No. 3) that it has illegally released the amount from his account in which his pension amount was lying deposited. It is grievanced that the bank authorities failed have not informed to the petitioner about this attachment and withdrawal of money by the Land and Buildings Tax Department from his account and he could not take any action in advance to prevent them from attaching and withdrawing the amount of his pension.
(3.) THE petitioner then has shown the utility of the amount and stated that the requirement of this amount was for his treatment of his disease of liver, which he is regularly getting at G. B. Pant Hospital, New Delhi. This amount, the petitioner is utilising for his old age day-to-day maintenance and getting treatment of his liver disease. THE petitioner's son is also stated be suffering from disabling disease of spastic and the petitioner needs the cash money for the treatment of him also. The petitioner served a notice of demand of justice on 9. 01. 2001 and inspite of receipt of the notice, neither reply has been given nor amount as attached and withdrawn has been paid. Hence, this writ petition. The petition was admitted on 7th of march, 2001. ;