Citation : 2022 Latest Caselaw 9808 ALL
Judgement Date : 10 August, 2022
HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH ?Court No. - 19 Case :- WRIT - C No. - 4720 of 2022 Petitioner :- Manvendra Srivastava Respondent :- State Of U.P. Thru. Prin. Secy. Labour Deptt. Lko. And Others Counsel for Petitioner :- Ajeet Kumar Srivastava,Vikas Pandey Counsel for Respondent :- C.S.C. Hon'ble Rajeev Singh,J.
Heard learned counsel for the petitioner and Shri Upendra Kumar Singh, learned Additional Chief Standing Counsel for the State.
The present petition has been filed seeking the following main prayers.
"1. To issue a writ, order direction in the nature of Certiorari thereby quashing the impugned cess assessment order dated 26.08.2020 passed by the opposite party No. 2 after summoning the same which is passed against the dead person.
2. To issue a writ, order direction in the nature of Certiorari thereby quashing the impugned cess assessment order dated 23.03.2021 passed by the opposite party No. 2 contained as Annexure No. 1 to this Writ Petition.
3. To issue a writ, order direction in the nature of Certiorari thereby quashing the impugned Recovery order dated 16.07.2022 passed by the opposite party No. 4 in pursuance of the order dated 23.03.2021 contained as Annexure No. 3 to this Writ Petition.
4. To issue a writ, order direction in the nature of Mandamus commanding to the opposite party no. 2 for deciding the case of the petitioner fresh on merit within a stipulated period."
In pursuance of the order dated 26.07.2022, learned Additional Chief Standing Counsel places the instruction, which is the order dated 26.08.2020 passed by Cess Assessment Officer/Cess Collector and Additional Labour Commissioner, Lucknow Region, Lucknow. The same is taken on record.
Learned counsel for the petitioner submits that vide said order dated 26th August, 2022, recovery proceedings have been initiated by the respondent authorities against Virendra Kant Verma, who died on 12.10.2018. It is further submitted that the impugned order has been passed without making any iqnuiry. While placing reliance on the decision of the Hon'ble Apex Court in the case of Kamal Krishan Rastogi & Ors. Vs. State of Bihar & Anr., (2008) 15 SCC 105 as well as of this Court passed in the case of Har Gopal Jaiswal Vs. District Excise Officer, Kanpur Nagar & Ors., 2000 (40) ALR 329, learned counsel for the petitioner vehemently submits that the recovery proceedings against a dead person will not continue, unless heirs or legal representative, who inherited/succeeded his properties, were substituted. It is, thus, submitted that the impugned orders may be quashed.
Learned Additional Chief Standing Counsel, on the other hand, opposes the prayer of the learned counsel for the petitioner and submits that the petitioner may appear before the Cess Assessment Officer/Cess Collector and Additional Labour Commissioner, Lucknow Region, Lucknow and move an application for recall of the order dated 26.08.2020.
I have considered the arguments advanced by the learned counsel for the petitioner, learned Additional Chief Standing Counsel and gone through the impugned orders, contents of petition as well as the judgments relied by the learned counsel for the petitioner.
Considering the above facts and circumstances of the case, the petition is disposed of with the liberty to the petitioner to move application before respondent no. 2, Cess Assessment Officer/Cess Collector and Additional Labour Commissioner, Lucknow Region, Lucknow for recall of the order dated 26.08.2020 within one month from today. In case, any such application is moved, the authority concerned shall consider and decide the same by a reasoned and speaking order within three months from the date of moving of such application, after giving opportunity of hearing to all concerned.
For a period of four months or till the disposal of the application, as directed aforesaid, whichever is earlier, recovery proceedings initiated against the petitioner shall remain in abeyance and shall abide by the orders to be passed by the authority concerned.
Order Date :- 10.8.2022
VKS
Publish Your Article
Campus Ambassador
Media Partner
Campus Buzz
LatestLaws.com presents: Lexidem Offline Internship Program, 2026
LatestLaws.com presents 'Lexidem Online Internship, 2026', Apply Now!