The Court emphasized the duty of the Authorities to protect the financial interest of the State and the importance of periodic review of Government largesse.

JUDGMENT

(Prayer: WP No.17027 of 2020 is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for records pertaining to the proceedings No.E3/15827/2019 dated 27.10.2020 issued by the first respondent, confirming the proceedings No.R.C.No.J6/65759/1995 dated 19.06.2019 issued by the second respondent and quash the same.

WP No.66 of 2021 is filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for records pertaining to the proceedings of the first respondent herein bearing No.E3/ 15827/2019 dated 27.10.2020 confirming the proceedings of the second respondent in proceedings bearing No.J6/65759/1995 dated 19.06.2019 and quash the same.)

Common Order:

The lis on hand has been instituted questioning the validity of the Appellate Order passed by the first respondent-Commissioner of Land Administration in proceedings dated 27.10.2020 confirming the proceedings of the District Collector dated 19.06.2019 ordering for resumption of the land belonging to the Government.

2. The petitioner is the Partnership Firm. The petitioner-Partnership Firm states that they are the absolute owners of the land measuring 25 grounds out of 43 grounds of property situate in RS No.1802, Washermenpet Village, Fort-Tondiarpet Taluk. The petitioner-Partnership Firm is running a Foundry from 1884 onwards in the subject property. It was started by the Great Grandfather of Mr.C.L.Venugopal, who is the father of Mr.Harikrishnan, who is representing the petitioner-Partnership Firm. It was a registered Partnership Firm amongst the sons.

3. The petitioner-Partnership Firm further states that it is a Small Scale Industry and carrying on business after obtaining license under the Factories Act. The property has been assessed to tax. The Government acquired part of the land and compensation was also paid to the writ petitioner. The petitioner-Partnership Firm states that they are in possession and enjoyment of the said land for more than 100 years.

4. The petitioner-Partnership Firm has instituted civil suit in CS No.135 of 1965 before the High Court of Madras for partition and separate possession of the respective shares by their forefathers. A compromise decree was passed on 25.10.1967 in which the joint family business of Mr.C.Gopal Naicker and Sons was allotted to the petitioner apart from an extent of 8 grounds situate in No.20, Kathbada Road, Chennai-600 021.

5. The third respondent initiated revenue recovery proceedings against the petitioner-Partnership Firm with an allegation that 43.868 grounds had been given on lease to the forefathers of the petitioner-Partnership Firm and the lease conditions were violated by them. In respect of the show cause notice, the petitioner-Partnership Firm submitted their explanation denying the allegations. They are relied on the decree passed in CS No.135 of 1965 instituted by their forefathers, which ended with compromise and consequently, the Court passed compromise decree on 25.10.1967.

6. The petitioner-Partnership Firm states that without conducting any proper enquiry, the third respondent-Tahsildar passed an order demanding the arrears of Rs.3,76,03,930/- and made an attempt to initiate distraint proceedings.

7. The petitioner challenged the said proceedings before this Court in WP No.379 of 1999, which was dismissed. WA No.621 of 1999 was filed and the Hon''ble Division Bench of this Court directed the third respondent to conduct an enquiry after giving an opportunity to the parties concerned and in accordance with law. Thereafter, the petitioner requested the third respondent to furnish the copy of the proceedings and extract of permanent land records. However, without furnishing the said documents to the petitioner-Partnership Firm, an order dated 04.08.1999 was passed.

8. Again the petitioner-Partnership Firm filed CS No.861 of 1999 before this Court for a declaration that they are the absolute owner of 25 grounds out of 43 grounds of the