( 1 ) THE Collector, Bombay, by his letter No. LRB/mof/rev/1/74, dated 20-9-1975 requested the Collector, Hyderabad, to collect a sum of Rs. 42,300. 00 as arrears of land revenue from the petitioner. The Collector, Hyderabad, initiated proceedings, by his letter No. D2/20449/75, for the collection of the amount and instructed the revenue officials to recover the amount from the petitioner under the Revenue Recovery Act. After receipt of this proceeding, the Spl. Revenue Inspector issued Distraint Order under Section 8 of the Andhra Pradesh Revenue Recovery Act 1984 and served it one the petitioner on 14-4-1977. It was stated in the Distraint Order that a sum of Rs. 42,300. 00 fell due from the petitioner towards toddy licence fees for the year 1973. The petitioner has now filed this writ petition alleging that he never took any licence for selling toddy from the Excise Authorities in Maharashtra, that the Collector, Hyderabad, was not entitled in law to invoke the proceedings of the Revenue Recovery Act 1864 for realising the arrears alleged to be due to the State of Maharashtra and that, therefore, the action initiated by the Collector, Hyderabad, for the collection of the amount

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