IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 25TH NOVEMBER 2011 / 4TH AGRAHAYANA 1933 WP(C).No. 31597 of 2011(Y) --------------------------------------- PETITIONER: ------------------- KUTTASSERRY ABDULLA, S/O. AVARANKUTTY HAJI, KUTTASSERY HOUSE, KUTHUKAL ROAD, MANJERI, MALAPPURAM DISTRICT. BY ADVS. SRI.M.V.THAMBAN, SRI. R. REJI, SMT.THARA THAMBAN, SRI. BIPIN.P, SMT.REVATHY.P.NAIR. RESPONDENTS: ------------------------ 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, MANJERI, PIN - 676 121. 2. THE DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM - 682 030. 3. THE DISTRICT COLLECTOR, MALAPPURAM - 676 505. 4. THE TAHSILDAR, TALUK OFFICE, ERANADU, MANJERI, MALAPPURAM DISTRICT - 676 121. 5. THE DEPUTY TAHSILDAR (REVENUE RECOVERY), MANJERI, MALAPPURAM DISTRICT, PIN - 676 121. 6. THE HON'BLE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD, PIN - 678 001. BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.31597/2011-Y: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE JUDGMENT DT. 06/11/1990 IN O.P.NO.9074/1990. EXT.P.2: COPY OF THE APPELLATE ORDER IN APPEAL NOS. 357 AND 358/1998 BY ORDER DTD. 22/01/1999. EXT.P.2.A: COPY OF THE APPELLATE ORDER IN STA NO.285/1999 DT. 27/05/1999 RELATING TO THE ASSESSMENT YEAR 1987-1988. EXT.P.3: COPY OF THE JUDGMENT IN O.P.NO.5868/1999 DT. 07/07/1999. EXT.P.4: COPY OF THE PETITION DTD. 04/02/2000. EXT.P.5: COPY OF THE JUDGMENT DTD. 05/07/2000 IN O.P.NO.18758/2000. EXT.P.6: COPY OF THE JUDGMENT DTD. 15/12/2004 IN O.P.NO.21149/2000. EXT.P.7: COPY OF THE ASSESSMENT ORDER DT. 25/01/2010 FOR THE YEAR 1987-88. EXT.P.7.A: COPY OF THE ASSESSMENT ORDER DT. 25/01/2010 FOR THE YEAR 1988-89. EXT.P.7.B: COPY OF THE ASSESSMENT ORDER DT. 25/01/2010 FOR THE YEAR 1989-90. EXT.P.8: COPY OF THE APPEAL FILED BEFORE THE APPELLATE AUTHORITY ON 14/03/2010 FOR THE YEAR 1987-88. EXT.P.8.A: COPY OF THE APPEAL FILED BEFORE THE APPELLATE AUTHORITY ON 14/03/2010 FOR THE YEAR 1988-89. EXT.P.8.B: COPY OF THE APPEAL FILED BEFORE THE APPELALTE AUTHORITY ON 14/03/2010 FOR THE YEAR 1989-90. EXT.P.9: COPY OF THE ORDER OF THE R.2. DT. 30/08/2011 IN STA.NO.109/2010. EXT.P.9.A: COPY OF THE ORDER OF THE R.2. DT. 30/08/2011 IN STA.NO.110/2010. EXT.P.9.B: COPY OF THE ORDER OF THE R.2. DT. 30/08/2011 IN STA.NO.111/2010. EXT.P.10: COPY OF THE RELEVANT PORTIONS OF THE APPEAL MEMORANDUM FILED BEFORE THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD AGAINST THE ORDERS IN THE ASSESSMENT YEAR 1987-88. EXT.P.10.A: COPY OF THE RELEVANT PORTIONS OF THE APPEAL MEMORANDUM FILED BEFORE THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD AGAINST THE ORDERS IN THE ASSESSMENT YEAR 1989-90. EXT.P.11: COPY OF THE REVENUE RECOVERY NOTICE DT. 19/08/2011 UNDER SECTION 34 OF THE REVENUE RECOVERY ACT. EXT.P.12: COPY OF THE REVENUE RECOVERY NOTICE DT. 19/08/2011, ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY ACT. W.P.(C).NO.31597/2011-Y: EXT.P.12.A: COPY OF THE REVENUE RECOVERY NOTICE DT. 19/08/2011, ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY ACT. EXT.P.12.B: COPY OF THE REVENUE RECOVERY NOTICE DT. 19/08/2011 ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY ACT. EXT.P.13: COPY OF THE SALE NOTICE DT. 10/11/2011. RESPONDENTS' EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.31597 of 2011 ---------------------------------------------- Dated this the 25th day of November, 2011 JUDGMENT The petitioner is aggrieved by proceedings initiated under the Revenue Recovery Act for recovery of tax assessed under the Kerala General Sales Tax Act. The matter is hanging fire for quite some time, in fact from 1990 onwards. The petitioner approached this Court twice. Ultimately, by Ext.P6 judgment, this Court remanded the matter for fresh consideration. Pursuant to the same, Exts.P7, P7(a) and P7(b) fresh assessment orders have been passed. The petitioner's appeal before the first appellate authority was dismissed. The petitioner filed appeals before the Appellate Tribunal, which is Ext.P10 series. It is pending those appeals, the revenue recovery proceedings have been initiated. The property belonging to the petitioner is proclaimed for sale by Ext.P13. It is under the above circumstances, the petitioner has filed this writ petition seeking the following reliefs: W.P.(C)No.31597/11 2 (i) to issue a writ of Certiorari, or any other appropriate writ or order, calling for the records leading up to Exhibit P13 and quash Exhibit P7 series assessment orders, Exhibit P9 series appellate orders, Exhibit P11 and P12 series Revenue Recovery proceedings, Exhibit P13 notice for sale of landed property belonging to the petitioner. (ii) to declare Exhibit 7 series and Exhibit P9 series appellate Orders and Exhibit P11 and P12 series Revenue Recovery proceedings and Exhibit P13 sale notice are illegal, arbitrary and violative of Exhibit P6 judgment, especially when appeals Exhibit P10 series are pending before the 6th respondent. (iii) to issue a writ of mandamus or other writ or order directing the respondents not to implement the Revenue Recovery proceedings initiated by issuing Exhibit P11, Exhibit P12 series and Exhibit P13 sale notice.” 2. I have heard the learned Government Pleader, who opposes the prayers. 3. Having heard both sides, I dispose of this writ petition with the following directions: The Tribunal shall dispose of Ext.P10 series of appeals, as expeditiously as possible. Till disposal of the appeals, further recovery proceedings shall be kept in abeyance on the petitioner paying 50% of the tax disputed in Ext.P10 series of W.P.(C)No.31597/11 3 appeals within two weeks from today. If the petitioner fails to pay the 50% within the said time, the revenue recovery authorities shall proceed with Ext.P13. S. SIRI JAGAN, JUDGE acd W.P.(C)No.31597/11 4 W.P.(C)No.31597/11 5