IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 WP(C).No. 188 of 2011(W) ------------------------------------ PETITIONER: ------------------- R.MURUKESAN, 24/1 NEW STREET, KADAMBAKKAM, CHENNAI -24. BY ADV. SRI.M.R.SARIN PANICKER. RESPONDENTS: ------------------------ 1. THE DEPUTY COMMISSIONER, SALE TAX OFFICE KOLLAM – 695 583. 2. THE INSPECTING ASST.COMMISSIONR (IAC), COMMERCIAL TAX OFFICE, KOLLAM – 695 583. 3. THE COMMERCIAL TAX OFFIER, OFFICE OF THE COMMERCIAL TAX OFFICER, FIRST CIRCLE, KOLLAM-695 583. 4. M.GANDHIVEL, MANAGING PARTNER, SARAVANARILLING MILLS, MUNDAKKAL KOLLAM – 695 583. R1 TO R3 BY SR. GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/01/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: prv. C.K.ABDUL REHIM,J. ------------------------------- WP(C).NO. 188 of 2011 --------------------------------- Dated this the 4th day of January, 2011 JUDGMENT The case of the petitioner is that he had already disassociated with the firm, which is the defaulter in payment of sales tax arrears, and that the 4th respondent herein is conducting business of the firm. The petitioner apprehends that coercive steps of recovery will be initiated against his personal properties for realisation of the arrears due from the firm. According to the petitioner, the firm has got sufficient assets and the authorities are bound to proceed against such assets before taking any steps against personal properties of the petitioner. 2. I am of the view that the apprehension now expressed has no basis, and the writ petition is highly premature. As apprehended, no recovery steps has been initiated against any personal properties of the petitioner. Under such circumstances I am of the view that no relief can be granted in this writ petition. However it is left open to the petitioner to WP(C).188/2011 2 challenge recovery steps against his personal properties if any initiated, for realisation of the arrears due from the firm. In the result the writ petition is dismissed reserving liberty of the petitioner as stated above. C.K.ABDUL REHIM,JUDGE pmn/ WP(C).188/2011 3