IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 28TH AUGUST 2008 / 6TH BHADRA 1930 WP(C).No. 3132 of 2008(W) ------------------------- PETITIONER: ------------ BHARAT BHUSHAN AGARWAL, W/O. M.L. GUPTA, AGED 52 YEARS, RESIDING AT "ANNAPOORNA", GANDHI ROAD, KOZHIKODE DISTRICT. BY ADV. SRI.SUNNY MATHEW RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, KOZHIKODE. 2. THE TAHSILDAR (R.R), KOZHIKODE. 3. THE VILLAGE OFFICER, KACHERI AMSOM, KOZHIKODE. 4. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, DEPARTMENT COMMERCIAL TAXES, KOZHIKODE. 5. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF ORDER DT 10.12.07. P2 COPY OF NOTICE DT 22.12.07. P3 COPY OF PROCEEDINGS OF R1 DT 9.1.08 P4 COPY OF PROFORMA REPORT OF R3 P5 COPY OF NOTICE DT 18.1.08 P6 COPY OF DOCKET SHEET OF PETITION DT 12.1.08 P7 COPY OF JUDGMENT DT 30.4.08 IN CIVIL APPEAL.3160/08 RESPONDENTS' EXHIBITS: R4(A) COPY OF PROPERTY TAX RECEPT DT 6.2.08 /TRUE COPY/ P.A.TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 3132 OF 2008 W ```````````````````````````````````````````````````` Dated this the 28th day of August, 2008 J U D G M E N T Petitioner challenges Exts.P3 and P5. Ext.P3 is the proceedings of the 1st respondent, District Collector, asking to show cause why the petitioner should not be arrested for not clearing the arrears. The petitioner has produced a judgment of the Apex court and contends that the Apex court has set aside the judgment of the High Court and in the light of this, there can be no basis for the proceedings under section 65 of the Revenue Recovery Act. 2. I heard learned Government Pleader also. In the light of the fact that the judgment of this Court was set aside, there can be no legs for the proceedings Exts.P3 and P5 and accordingly, Exts.P3 and P5 are quashed. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks