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. 31501 of 2011(K) -------------------------------------- PETITIONER: ------------------- M/S.ALPHA PLASTICS, REPD.BY ITS MANAGING PARTNER V.P.MUHAMMED, CHITTISSERY, THRISSUR. BY ADV. SRI.M.K.DILEEP KUMAR. RESPONDENTS: ------------------------ 1. COMMERCIAL TAX OFFICER, DEPT.OF COMMERCIAL TAXES, IRINJALAKUDA, THRISSUR DISTRICT, PIN-680 121. 2. THE TAHSILDAR (R.R.), MUKUNDAPURAM TALUK, IRINJALAKUDA, THRISSUR DISTRICT, PIN-680 121. 3. THE VILLAGE OFFICER, NENMANIKARA VILLAGE OFFICE, NENMANIKARA, THRISSUR DISTRICT, PIN-680 310. R1 TO R3 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.31501/2011-K: APPENDIX PETITIONER'S EXHIBITS:- EXHIBIT P1: TRUE COPY OF THE ORDER NO.25163048/99-00 DATED 1/8/2010 OF THE FIRST RESPONDENT. EXHIBIT P2: TRUE COPY NOTICE DATED 18/8/2011 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER, DISCLOSING THE ELIGIBILITY OF THE AMNEST SCHEME. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.31501 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 25th day of November, 2011 J U D G M E N T The petitioner's grievance in this writ petition is that proceedings under the Kerala Revenue Recovery Act for recovery of alleged amounts due from the petitioner under the Kerala General Sales Tax Act is proceeded without issuing any notice on the petitioner as contemplated under the Revenue Recovery Act. 2. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction that revenue recovery proceedings against the petitioner shall only be after serving a notice on the petitioner as contemplated under the Revenue Recovery Act, if not already served on the petitioner. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/