Kerala High Court
Director Of Local Fund Audit vs M. Gouri on 25 August, 2022
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN
THURSDAY, THE 25TH DAY OF AUGUST 2022 / 3RD BHADRA, 1944
WP(C) NO. 24450 OF 2013
AGAINST THE ORDER IN OP(AUDIT) 284/2006 OF FIRST ADDITIONAL
DISTRICT COURT, THRISSUR
PETITIONERS:
1 THE DIRECTOR OF LOCAL FUND AUDIT
DIRECTOR OF LOCAL FUND AUDIT OFFICE,
THIRUVANANTHAPURAM
2 THE DEPUTY DIRECTOR (AUDITOR)
DEPUTY DIRECTOR OF LOCAL FUND AUDIT DISTRICT
OFFICE, CHEMBUKKAVU, THRISSUR 20
BY ADV.DEEPA NARAYANAN, SR. GOVERNMENT PLEADER
RESPONDENT:
M. GOURI
D/O SANKUNNI NAIR, THOTTAPPILLY HOUSE,
VARADIYAM, AVANOOR P.O, THRISSUR 680547
BY ADV SRI.DILIP J. AKKARA
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 25.08.2022, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
W.P.(C).No.24450/2013
2
P.V.KUNHIKRISHNAN, J.
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W.P.(C).No.24450 of 2013
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Dated this the 25th day of August, 2022
JUDGMENT
This writ petition is filed challenging Ext.P4 order of the
First Additional District Judge, Thrissur, in O.P. (Audit)
No.284/2006. That was a petition under Section 16(3) of the
Kerala Local Fund Audit Act and Section 215(11) of the Kerala
Panchayat Raj Act. The respondent herein filed the petition
before the District Court to set aside Ext.P3 surcharge
certificate issued by the petitioners. The learned District
Judge found that the respondent is not liable for the amount
shown in Ext.P3 surcharge certificate and allowed the O.P. as
per Ext.P4, holding that the surcharge certificate was issued
only on 01.11.2003, i.e., after the statutory period of four
years from the date of incurring expenditure and hence barred
by proviso to Section 215(9) of the Kerala Panchayat Raj Act.
W.P.(C).No.24450/2013
Aggrieved by the same, this writ petition is filed.
3. Heard the learned Government Pleader and the
learned counsel for the respondent.
4. A perusal of Ext.P4 will show that the District Judge
allowed the petition mainly on the ground that it is barred by
limitation. That point is considered by this Court in State of
Kerala and Another v. P.D.Ravindran and Another [2020
(4) KHC 201]. This Court observed that there is no period of
limitation provided in the Local Fund Audit Act for issuing a
surcharge certificate. It is also observed that when the
proceedings are initiated in accordance with the provisions of
Local Fund Audit Act and not as per the provisions of the
Panchayat Raj Act, proceedings cannot be said to be barred by
limitation as per the Panchayat Raj Act.
5. In the light of the authoritative judgment of the
Division Bench, Ext.P4 is to be set aside and the matter has to
be sent back to the lower court for fresh consideration in
accordance to law.
Therefore, this writ petition is allowed in the following
manner:
1. Ext.P4 is set aside.
W.P.(C).No.24450/2013
2. The lower court is directed to reconsider the
matter after hearing both sides, in accordance
to law.
3. Registry will forward a copy of this judgment
to the lower court forthwith.
sd/-
P.V.KUNHIKRISHNAN
JV JUDGE
W.P.(C).No.24450/2013
APPENDIX OF WP(C) 24450/2013
PETITIONER EXHIBITS
EXHIBIT P1 A TUE COPY OF THE JUDGMENT
DATEDE 18-01-2012 IN WPC NO 27956/2008
EXHIBIT P2 A TRUE COPY OF THE JUDGMENT
DATED 19-01-2012 IN WPC NO 26397/2009
EXHIBIT P3 TRUE COPY OF THE SURCHARGE
CERTIFICATE ISSUED ON 27-04-2006
EXHIBIT P4 A TRUE COPY OF THE ORDER
DATED 23-07-2012 IN O.P NO 284/2006 OF
THE FIRST ADDITIONAL DISTRICT COURT,
THRISSUR
EXHIBIT P5 A TRUE COPY OF THE LIST OF
LOCAL AUTHORITIES INCLUDED IN THE
SCHEDULE OF THE ACT
