IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 7TH APRIL 2008 / 18TH CHAITHRA 1930 WP(C).No. 9339 of 2008(J) ------------------------- PETITIONER: ------------ M/S.OCEANIC FISHERIES (INDIA) LTD., SAKTHIKULANGARA, KOLLAM THROUGH ITS DIRECTOR, TERRY RICHARD, AGED 39 YEARS, S/O.ANTONY RICHARD, RESIDING AT HOUSE NO.11/2, NEAR CUSTOMS ROAD, FORT, KOLLAM. BY ADV. SRI.C.RAJENDRAN RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO THE DEPARTMENT OF TAX, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, III CIRCLE, KOLLAM. 3. THE TAHSILDAR, (REVENUE RECOVERY), KOLLAM. BY ADV. SRI. C.K. GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 9339 of 2008 --------------------------------- Dated, this the 7th day of April, 2008 J U D G M E N T Petitioner is challenging recovery proceedings on the ground that petitioner has cleared the arrears of sales tax. However, learned Government Pleader submitted that petitioner is in arrears of tax, particularly for the year 1999-2000, and balance liability is around Rs.1.48 lakhs. In the circumstances, this writ petition is disposed of directing 2nd respondent to give statement of balance liability along with copies of orders under which demand is raised for the petitioner to settle liability, immediately on production of a copy of this judgment. If liability is not settled by petitioner based on the statement given by 2nd respondent, recovery can be continued by 3rd respondent. Third respondent is directed to withhold recovery proceedings for three weeks from now. Thereafter proceedings for recovery will be based on demand to be raised by the Assessing Officer as above. If there is no arrears, 2nd respondent will recall the recovery proceedings and a clearance certificate / non liability certificate to that effect will be issued to the petitioner, if petitioner has no liability. (C.N.RAMACHANDRAN NAIR, JUDGE) jg