The Authorised Officer, Thanjavur & Anr vs S. Naganatha Ayyar on 4 May, 1979
(i) Firstly, even while challenging the constitutional validity, the
petitioners did not make any consequential prayer to challenge the order
dated 25.08.2001. The appellants had specifically obtained stay of the
operation of the said order. Even after the dismissal of the appeal in
L.T.C.M.A.No.4 of 2022 as sub-judice, no prayer was made to amend the
consequential relief on the other hand the appellant had thought it fit to
https://www.mhc.tn.gov.in/judis
20/25
W.P.No.26079 of 2001 and W.A.No.1215 of 2005
challenge the order by way of Writ Petition. Even though the above Writ
Petition was pending, as pointed out by the learned Senior Counsel
appearing on behalf of the respondents 3 to 8, the authorities proceeded to
publish the draft statement under Section 10(5) of the Act and also
published final statement under Section 12 of the Act. The petitioners had
challenged the same by filing two Writ Petitions in W.P.Nos.8598 and 8599
of 2004 and by the judgment, dated 07.06.2011, a learned Judge had in
detail considered the entire proceedings and by relying upon the
aforementioned judgment of the Hon'ble Supreme Court Authorised
Officer, Thanjavur and Another Vs. S.Naganatha Ayyar and Others (cited
supra), held that all along due notices were served on the petitioners and
their transactions are void and upheld the statements. The petitioners have
not filed any appeal whatsoever as against the said judgment and the same
has become final.