IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 OP.No. 25406 of 2001(Y) ----------------------- PETITIONER: ------------ K.P. NAZEER, HOUSE NO. CP VIII/346, MOOPANARA, CHIRAKKAL, KANNUR DIST. BY ADV. SRI.V.P.SUKUMAR SRI.C.A.KURIAKOSE SMT.DEEPA. P.R. RESPONDENTS: ------------- 1. THE ASST. COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, KANNUR. 2. THE DISTRICT COLLECTOR, KANNUR. 3. K.M. MOHAMMED ALI, SON OF ABUBACKER, VALAPATTANAM,KANNUR DIST. 4. C.M. KUNHIRAMAN, SON OF ONAKKAN, OLADATHAZHA, AZHIKODE. KANNUR DIST. 5. K. MAMU KOYA, SON OF AHAMMED KOYA, GUNNI STREET, KOZHIKODE. R1 AND R2 BY G.P. SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 41406 OF 2001 IN OP 25406 OF 2001 DISMISSED 29.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE RELEASE DEED DATED 1.4.1985 EXT.P2 TRUE COPY OF THE PARTNERSHIP DEED DATED 1.4.1985 EXECUTED BY THE 3RD AND ;4TH RESPONDENTS. EXT.P3 TRUE COPY OF ORDER DATED 4.6.1994 PASSED BY THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. EXT.P4 TRUE COPY OF ASSESSMENT ORDER DATED 25.8.1997 ISSUED BY THE FIRST RESPONDENT. EXT.P5 TRUE COPY OF APPELLATE ORDER DATED 3.3.1998 PASSED BY THE ;DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. EXT.P6 TRUE COPY OF ORDER DATED 29.10.93 PASSED BY THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE. EXT.P7 TRUE COPY OF ORDER DATED 7.10.1998 PASSED BY THIS HON'BLE COURT ISN TRC 5/1996 EXT.P8 TRUE COPY OF ORDER DATED 4.6.1999 PASSED BY THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE. EXT.P9 TRUE COPY OF JUDGMENT DATED 25.1.2000 IN TRC NO. 244/1999 EXT.P10 TRUE COPY OF RR NOTICE DATED 25.10.1999 ISSUED TO THE PETITIONER BY THE SPECIAL DEPUTY TAHSILDAR, REVENUE RECOVERY I, KANNUR. EXT.P11 TRUE COPY OF THE PROCEEDINGS DATED 15.2.2000 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P12 TRUE COPY OF SNOTICE IN FORM NO.19 ISSUED BY THE 2ND RESPONDENT TO THE PETITIONER. EXT.P13 TRUE COPY OF PROCEEDINGS DATED 28.2.2000 ISSUED BY THE 2ND RESPONDENT AGAINST THE PETITIONER. EXT.P14 TRUE COPY OF LETTER DATED 13.3.2000 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P15 TRUE COPY OF THE REPRESENTATION DATED 21.3.2000 SUBMITTED BY THE PETITIONER BEFORE THE HON'BLE MINISTER FOR REVENUE. EXT.P16 TRUE COPY OF FAX MESSAGE DATED 23.3.2000 SENT BY THE SPECIAL SECRETARY TO GOVT., REVENUE (S) DEPARTMENT. EXT.P17 TRUE COPY OF DD DATED 21.3.2000 SUBMITTED BY THE PETITIONER BEFORE THE TAHSILDAR, KANNUR FOR RS. 3,95,000.00 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 25406 OF 2001 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of arrears of sales tax due from a firm of which petitioner was a partner. Even though petitioner claims retirement, department has no notice of it in terms of Rule 3(2) of the KGST Rules. In the circumstances, recovery is permissible against the petitioner treating the petitioner as a continuing partner. However, this Court vide interim order dated 23.8.2001 directed recovery against other partners and if arrears are recovered, there is no scope for further recovery from the petitioner. However, if arrears are not recovered, petitioner can still produce details of assets of other partners for recovery of arrears against them. If the petitioner produces details, recovery can be continued against them. Since petitioner is also liable, recovery can be continued against the petitioner also. O.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 2