IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 28TH NOVEMBER 2008 / 7TH AGRAHAYANA 1930 WP(C).No. 31268 of 2006(V) -------------------------- PETITIONER(S): --------------- 1. ABAD FISHERIES (P) LTD., (FORMERLY ABAD FISHERIES), KOCHANGADI, KOCHI-2, REP. BY ITS DIRECTOR. 2. MR.ANWAR HASHIM, DIRECTOR, ABAD FISHERIES (P) LTD., RESIDING AT 9C, BAY PRIDE TOWERS, MARINE DRIVE, COCHIN-31. BY ADV. SRI.C.K.KARUNAKARAN SRI.C.E.UNNIKRISHNAN RESPONDENT(S): --------------- 1. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. 2. COMMERCIAL TAX OFFICER, II CIRCLE, MATTANCHERRY. 3. DEPUTY COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MATTANCHERRY. 4. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 5. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 6. DISTRICT COLLECTOR, ERNAKULAM. 7. STATE OF KERALA, REP. BY SECRETARY, DEPARTMENT OF TAXES, THIRUVANANTHAPURAM. 8. UNION BANK OF INDIA, OVERSEAS BRANCH, ERNAKULAM, REPRESENTED BY ITS CHIEF MANAGER. R1 TO R7 BY G. P. SRI. TEKCHAND. ADV. SRI.A.S.P.KURUP, SC, UBI FOR R.8 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/11/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF LETTER UNDER NUMBER 2412 2243/00-01 DATED 30.10.2006 OF 2ND RESPONDENT. EXT.P2 TRUE COPY OF THE JUDGMENT DATED 19.8.2005 IN WP NO.22712 OF 2004 EXT.P3 TRUE COPY OF NOTICE UNDER SECTION 7 OF THE R.R. ACT UNDER NUMBER F(RR) 111/06 DATED 29.9.2006 EXT.P4 TRUE COPY OF LETTER DATED NIL OF THE 1ST PETITIONER ADDRESSED TO THE 6TH RESPONDENT. EXT.P5 (A) TRUE COPY OF THE 8TH RESPONDENT'S LETTER NO. OBE/SVB/4233 DATED 15.11.2006 EXT.P5(B) TRUE COPY OF FIRST RESPONDENT'S NOTICE FOR ATTACHMENT DATED 14.11.2006 EXT.P6 TRUE COPY OF THE PROHIBITORY ORDER NO. F (RR) 111/06 DATED 21.11.2006 ISSUED TO THE 2ND PETITIONER. EXT.P7 TRUE COPY OF THE 8TH RESPONDENT'S LETTER NO. ADV/RB/239/06 DATED 22.11.2006 ADDRESSED TO THE 1ST PETITIONER. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 31268 OF 2006 -------------------------------------------- Dated this the 21st day of November, 2008 JUDGMENT The challenge is against garnishee proceedings initiated for recovery of arrears of tax. Garnishee proceeding is one method provided for recovery of arrears of tax. Therefore the challenge against garnishee proceedings is not maintainable so long as petitioner has no challenge against assessment and demand of tax. There was no stay against garnishee proceedings initiated through Bank. It is not known whether arrears are already recovered during the pendency of the W.P. However, since Amnesty benefit is available now, which is quite liberal, it is for the petitioner to approach respondents for settlement, failing which recovery can be continued. W.P.C. is closed as above. (C.N. RAMACHANDRAN NAIR) Judge kk 2