IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 27TH MARCH 2008 / 7TH CHAITHRA 1930 WP(C).No. 10274 of 2008(W) -------------------------- PETITIONER: ------------ CHERIYAN PHILIP, OLIKARA, ASHOK BHAVAN, KANJAVALLY, KOLAM. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 2. THE SALES TAX OFFICER, IIND CIRCLE, KOLLAM. 3. THE TAHSILDAR (R.R)., KOLLAM. BY G.P. SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.10274 of 2008 .................................................................... Dated this the 27th day of March, 2008. JUDGMENT The petitioners are sureties who have executed security bond for granting registration to another person who is stated to be missing. The petitioners have obtained certified copy of assessment orders and filed appeals against the same. Since recovery is permissible against the petitioners, petitioners are free to pursue the appeals. However, recovery should be limited to the bond amount, if the bond does not authorise recovery of actual liability of dealer. If appeals are allowed, recovered amount should be refunded to the petitioners to the extent eligible. The second respondent is directed to furnish copy of the bond to the petitioners and authorise third respondent to limit the recovery in accordance with the bond. There will be direction to the respondents not to make recovery of any amount in excess of the limit permissible under the bond. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms