Certificates issued for revenue recovery must be addressed to the appropriate authority in the district where action for recovery has to be taken, and action based on unauthorized certificates is invalid.

1. This is an application under Art. 226 of the Constitution of India requesting the court to call for the records and pass an order issuing a writ of mandamus or certiorari or appropriate orders restraining the

counter-petitioners from taking any proceedings against the petitioner under the Revenue Recovery Act on the strength of any certificate issued by the Collector of 24 Parganas (Alipore) Calcutta. The respondents are the Tahsildar, Mukundapuram, and the District Collector, Trichur.

2. The first respondent issued a notice to the petitioner dated 28.5.1952 stating that as per Revenue Recovery Certificate No. 75/IT/50-51 of the Collector of the 24 Parganas dated 10.1.1952 Rs. 9,517-10-0 and as per Revenue Recovery Certificate No. 246/IT/50-51 of the Collector of 24 Parganas dated 15.4.1952 Rs. 7,75,450-0-0, i.e. a total of Rs. 7,84,967-10-0 is due from him and demanding payment thereof within ten days of the receipt of the notice. The notice and the two Revenue Recovery certificates mentioned therein have been produced by the respondents in court and marked Exts. III, I and II respectively. Ext. I is addressed to the Collector of Travancore-Cochin State and Ext. II is addressed to the Collector of Travancore. The first certificate is dated 10th January 1952 and the other 15th April 1952. There is no officer answering the description in either of the two certificates. Travancore-Cochin State is divided into four Districts, Trivandrum, Quilon, Kottayam and Trichur and there is a Collector for each of the aforesaid four Districts. There is no District called Travancore-Cochin State nor Travancore. The addresses given in the aforesaid two Revenue Recovery Certificates do not refer to any existing officer the result of which is that on the strength of either Ext. I or Ext. II no one could take any action. Under the Central Revenue Recovery Act 1/1890 whose operation has been extended to Part B States by Act XXXIII/1950 a Collector of a District is authorised by the third section to send a certificate to the Collector of another District wherein is situate properties belonging to a defaulter from whom has to be collected land revenue or other amounts recoverable as such. The only person to whom the certificate could be sent is the Collector of the District where action for recovery has to be taken. As already stated, though the certificates are issued on behalf of the Collector of 24 Parganas (West Bengal) Alipore, they have not been issued to any Collector in the State and, therefore, the action taken by the Tahsildar pursuant to an order in that behalf made by the Collector of Trichur dated 20.5.1952 is altogether unauthorised. The notice, is, therefore, quashed as ultra vires and the respondents are restrained from taking steps in pursuance of the aforesaid two Revenue Recovery Certificates.

3. The Original Petition is thus allowed but in the circumstances we make no order for costs. Allowed.