IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 5TH JULY 2011 / 14TH ASHADHA 1933 WP(C).No. 7021 of 2011(C) ------------------------------------- PETITIONER: ------------------- K.M.RAMANI, W/O. LATE K.SIVASANKARAN NAIR, AGED 60 YEARS, JAYALAKSHMI NIVAS, THEKKETHARA, AYLUR P.O., PALAKKAD. BY ADVS. SRI.P.B.SURESH KUMAR, SRI.LEO GEORGE. RESPONDENTS: ------------------------ 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. 2. THE DISTRICT COLLECTOR, KOLLAM – 691 001. 3. THE COMMERCIAL TAX OFFICER, SECOND CIRCLE, KOLLAM – 671 716. 4. THE DISTRICT COLLECTOR, PALAKKAD – 671 716. 5. THE TAHSILDAR (REVENUE RECOVERY), CHITTUR, PALAKKAD – 671 716. 6. THE VILLAGE OFFICER, AYALUR, PALAKKAD- 671 716. R1 TO R6 BY GOVERNMENT PLEADER SRI. BIJOY CHANDRAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05/07/2011, ALONG WITH W.P.(C). NO.9996/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.7021/2011-C: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE DEMAND NOTICE ISSUED BY THE R.5. TO THE PETITIONER UNDER SECTION 7 OF THE REVENUE RECOVERY ACT DTD. 23/02/2011. EXT.P.2: COPY OF THE DEMAND NOTICE ISSUED BY THE R.5. TO THE PETITIONER UNDER SECTION 34 OF THE REVENUE RECOVERY ACT DTD. 23/02/2011. EXT.P.3: COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE R.4. DTD. 01/03/2011. EXT.P.4: COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE R2. DTD. 01/03/2011. RESPONDENTS' ANNEXURES: ANNEXURE R3.A: COPY OF THE SECURITY BOND EXECUTED BY THE PETITIONER. ANNEXURE R3.B: COPY OF THE TAX RECEIPT NO.76 DTD. 16/07/1998. ANNEXURE R3.C: COPY OF THE LAND TAX RECEIPT BEARING NO.19 DTD. 14/07/1998. ANNEXURE R3.D: COPY OF THE POSSESSION CERTIFICATE DTD. 14/07/1998. ANNEXURE R3.E: COPY OF THE DEPOSITION SIGNED BY THE SURETY. ANNEXURE R3.F: COPY OF THE DEPOSITION SIGNED BY THE SURETY. //TRUE COPY// P.S. TO JUDGE. Prv. S. SIRI JAGAN, J. ........................................... W.P.(C).NOs.7021 & 9996 OF 2011 ............................................. Dated this the 5th day of July, 2011. JUDGMENT The petitioners in these writ petitions are challenging the recovery proceedings for recovery of sales tax arrears. The assessee is stated to be the son-in-law of the petitioner in W.P(C)No.7021/2011, who is also the first petitioner in the other writ petition. The writ petitions were constituted with the contention that the 1st petitioner does not have anything to do with the business and therefore the properties of the first petitioner cannot now be proceeded with. 2. But when the matter was taken up today, the counsel for the petitioners submits that in view of the fact that the defaulter is the son-in-law of the first petitioner, the petitioners and the assessee are prepared to pay off the balance amount due, provided the amounts already paid by the son-in-law are duly accounted for. 3. The learned Government Pleader submits that if the petitioners produce the proof of payment, the assessing W.P.(C).NOs.7021 & 9996 OF 2011 : 2 : authority is prepared to recompute the amounts due. Accordingly, these writ petitions are disposed of with the following directions: The petitioners and the assessee shall appear before the assessing officer with all documents evidencing payment. The assessing officer shall consider the same and issue statement of accounts to the assessee, on receipt of which the petitioners and the assessee shall pay the balance amount due within a period of one month therefrom. If the petitioners and the assessee commit default in payment, in accordance with the statement of accounts the respondents can continue recovery proceedings as now initiated without having to issue any fresh notice or proceedings in that regard. But it would be open to the petitioners to canvass the correctness of the statement of accounts appropriately. Sd/= S. SIRI JAGAN, JUDGE. /true copy/ P.S. to Judge. cl