IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 5TH SEPTEMBER 2008 / 14TH BHADRA 1930 RP.No. 936 of 2008(F) --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.34915/2005 Dated 06/06/2008 .................... PETITIONER: ----------------- SRI.MATHEW PHILIP, LAKSHMI KOVIL ESTATE, VALAYIL, KANJIKUZHY, KOTTAYAM. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. THE STATE OF KERALA, REP. BY CHIEF SECRETARY, SECRETARIAT, TRIVANDRUM. 2. DEPUTY TAHSILDAR(R.R.), KOTTAYAM. 3. INSPECTING ASST. COMMISSIONER(SPL.), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.TEKCHAND THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 05/09/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... R.P. No.936 of 2008 in W.P.(C) No.34915 of 2005 .................................................................... Dated this the 5th day of September, 2008. ORDER The W.P. was filed challenging recovery proceedings for recovery of arrears of tax which according to the petitioner, is agricultural income tax for 1998-99 and 1999-2000. According to the petitioner, payments made by him covered by receipts produced in this court are not credited and recovery still continues. The petitioner has also relied on Ext.P4 in the W.P. whereunder RR proceedings was called back. This court has not issued any direction for recovery against the petitioner. However, this court observed that if arrears are still due, revenue recovery proceedings can be initiated or continued. I do not find any mistake in the judgment warranting interference in the review proceeding. In any case I dispose of the R.P. directing the respondents to give credit for the entire payments made by the petitioner and proceed for recovery only after giving a statement of balance liability and details of orders under which balance liability if any is due. C.N.RAMACHANDRAN NAIR Judge pms