IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 4TH AUGUST 2010 / 13TH SRAVANA 1932 WP(C).No. 19829 of 2006(I) -------------------------- OA.K.83/1999 of DEBT RECOVERY TRIBUNAL, ERNAKULAM .................... PETITIONER(S): ------------------------- BANK OF BARODA, REPRESENTED BY THE SENIOR MANAGER, KOLLAM BRANCH, KOLLAM. BY ADVS. SRI.DEVAN RAMACHANDRAN, SMT.T.G.SEETHAL. RESPONDENT(S): --------------------------- 1. M/S.DIVYA EXPORT ENTERPRISES, POST BOX NO.201, POST BOX.NO.201, PATTATHANAM, KOLLAM-691 001. 2. MR.G.GOPALAKRISHNA PILLAI, PROPRIETOR, M/S.DIVYA EXPORT ENTERPRISES, "GREEN VIEW", VETTILATHAZHAM,KOLLAM -691 001. 3. THE RECOVERY OFFICER, DEBT RECOVERY TRIBUNAL, 8TH FLOOR, KSHB BUILDING, PANAMPILLY NAGAR, COCHIN-36. *ADDL.R4 IMPLEADED: R4. ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE, COMMERCIAL TAXES, KOLLAM. (*ADDL.R4 IS IMPLEADED AS PER ORDER ORDER DTD. 25/08/06 IN I.A.NO.11965/2006) R1 & R2 BY ADV. SRI.GEORGE JACOB (JOSE) ADDL.R4 BY GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/08/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.19829/2006 I APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF ORDER O.A.NO.K-83/1999 BEFORE THE DEBTS RECOVERY TRIBUNAL, ERNAKULAM DTD. 02/09/2002. P2: COPY OF THE ORDER DEC NO.1016 IN O.A.K-83/1999 DTD. 21/03/2006. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss P.R.RAMACHANDRA MENON, J --------------------------- W.P(C) No. 19829 of 2006-I ---------------------------- Dated this the 4th day of August, 2010. J U D G M E N T The learned Government Pleader submits with reference to the statement filed before this Court that, no dues are there, in respect of the tax arrears as payable by the defaulter to the Government. 2. The learned counsel for the petitioner Bank submits that, the challenge is raised against Ext.P2 order passed by the Recovery Officer, whereby the recovery proceedings were kept in abeyance because of the arrears of the sale tax payable to the Government. In view of the statement filed by the Government that no such dues are there as on date, the reference made by the Recovery Officer to Section 26(B) of the KGST Act and the hurdle placed on the way of the proceedings cannot stand any further. 3. In the above facts and circumstances, the third respondent is directed to proceed with further steps and to finalise the recovery proceedings in D.R.C.No.1016 in O.A.No.K-83/1999 in accordance with law, as expeditiously as possible, at any rate with in three months from the date of receipt of a copy of this judgment. W.P(C) No. 19829 of 2006-I 2 This will not stand in the way of the petitioner to arrive at any amicable settlement, subject to the terms and conditions stipulated in between. The Writ Petition is disposed of as above. P.R.RAMACHANDRA MENON JUDGE ab