IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 15TH FEBRUARY 2008 / 26TH MAGHA 1929 WP(C).No. 27389 of 2004(I) -------------------------- PETITIONER: ------------ JANARDHANAN OF CHANDROTH HOUSE, AGED 42 YEARS, S/O. GOPALAN NAIR, RESIDING AT LAKSHMI, FAIR LAND HOUSING COLONY, SULTAN BATHERY. BY ADV. SRI.K.JAGADEESACHANDRAN NAIR RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY DISTRICT COLLECTOR, WAYANAD. 2. THE COMMERCIAL TAX OFFICER, AIT AND SALES TAX, SULTHAN BATHERY. 3. TAHSILDAR, REVENUE RECOVERY, AMBALAVAYAL, SULTHAN BATHERY. 4. VILLAGE OFFICER, SULTHAN BATHERY. 5. A.V.VISWANATHAN, S/O. VELAYUDHAN, ALAKKASERRIL HOUSE, PALLIPURAM POST, PONNANI, MALAPPURAM DISTRICT. 6. A.V.GOPIDAS, S/O. VELAYUDHAN, ALAKKASERRIL HOUSE, PALLIPURAM POST, PONNANI, MALAPPURAM DISTRICT. 7. MATHEW RAJAN, S/O. KUNCHU KUNJU, PLAVILA PUTHENVEETTIL, POOMALA, SULTHAN BATHERY. R1 TO R4 BY GOVERNMENT PLEADER, SMT.SMITHA SUKUMARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.27389/2004/I APPENDIX PETITIONER'S EXHIBITS: EXT. P1: COPY OF THE REVENUE RECOVERY NOTICE DATED 10/9/2004 (SECTION 7). EXT. P1(A): COPY OF THE REVENUE RECOVERY DEMAND DATED 10/9/2004 (SECTION 34). EXT. P2: COPY OF NOTICE OF DEMAND AND PROPOSAL TO SELL THE SECURITY PROPERTY ISSUED BY BANK. EXT. P3: COPY OF THE DECLARATION FILED BY FIFTH RESPONDENT BEFORE THE COMMERCIAL TAX OFFICER DATED 31/12/2001. EXT. P4: COPY OF THE INTERIM ORDER IN WRIT PETITION NO:24888/2004 FILED BY 7TH RESPONDENT. EXT. P5: COPY OF THE RETIREMENT CUM RECONSTITUTION OF PARTNERSHIP DEED. EXT. P6: COPY OF DEMAND NOTICE REFERRED TO IN EXHIBIT P4. EXT. P7: COPY OF THE DECLARATION FILED BEFORE THE SALES TAX AUTHORITIES BY 5TH AND 7TH RESPONDENTS DATAED 12/12/1997. EXT. P8: COPY OF THE DECLARATION FILED BY SEVENTH RESPONDENT AS MANAGING PARTNER ON 12/12/1997. EXT. P9: COPY OF THE SALES TAX REGISTRATION CERTIFICATE DATED 23/12/1997 IN THE NAME OF MAYURA MARBLES AND GRANITES. /TRUE COPY/ P.A. TO JUDGE JP C.N.RAMACHANDRAN NAIR, J. ------------------------------------------- W.P.(C).No.27389 of 2004 ------------------------------------------- Dated this the 15th day of February, 2008 JUDGMENT The petitioner, a partner of the defaulter firm, is challenging recovery proceedings on the ground that it is initiated only against him. Since the petitioner is jointly and severally liable along with other partners under Section 21 of the K.G.S.T. Act, this Court directed payment of 1/3rd by the petitioner with further direction to respondents 3 and 4 to proceed against other partners. It is reported that recovery is initiated against respondents 5 to 7 who are living in other Districts. Petitioner is to follow up the recovery proceedings, by assisting the recovery authorities to enable recovery. However, the recovery is not possible from others, recovery can be made from the petitioner as he is liable under Section 21 of the Act. Petitioners and other partners have to settle the dispute among them if any in Civil Court. The writ petition is disposed of with the above observations. C.N.RAMACHANDRAN NAIR, JUDGE csl