Case Note & Summary
The petitioner, Mrs. Hema Myer Sood, sole proprietor of M/s Popular Construction Company, filed a writ petition before the Bombay High Court at Goa challenging two demand notices issued by the Revenue Recovery Officer (respondent no. 2). The first notice dated 8.5.2015 demanded Rs. 6,42,827/- and the second notice dated 15.10.2015 demanded Rs. 11,00,000/-. The petitioner contended that the notices were issued without any prior opportunity of hearing and in violation of principles of natural justice. The respondents argued that the recovery was for dues payable to the Water Resource Department and that proper procedure was followed. The court, after hearing both sides, observed that the recovery proceedings under Section 202 of the Goa Land Revenue Code, 1968 must adhere to principles of natural justice. Since no opportunity of hearing was given to the petitioner before issuing the demand notices, the court held that the notices were unsustainable. The court quashed both demand notices and directed the respondents to provide a reasonable opportunity of hearing to the petitioner before taking any further recovery action. The writ petition was allowed with no order as to costs.
Headnote
A) Administrative Law - Principles of Natural Justice - Opportunity of Hearing - Demand notices under Section 202 of the Goa Land Revenue Code, 1968 - The petitioner challenged demand notices issued without prior hearing - Court held that recovery proceedings must comply with principles of natural justice and provide adequate opportunity of hearing before issuing demand - Notices quashed (Paras 5-7).
Issue of Consideration
Whether the demand notices issued by the Revenue Recovery Officer without providing an opportunity of hearing to the petitioner are sustainable in law.
Final Decision
The court quashed the demand notices dated 8.5.2015 and 15.10.2015 and directed the respondents to provide a reasonable opportunity of hearing to the petitioner before taking any further recovery action. The writ petition was allowed with no order as to costs.
Law Points
- Principles of natural justice
- opportunity of hearing
- recovery of government dues
- Section 202 Goa Land Revenue Code
- 1968
- quashing of demand notices
