IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM THURSDAY, THE 10TH FEBRUARY 2011 / 21ST MAGHA 1932 WP(C).No. 609 of 2011(A) ------------------------------- PETITIONER(S): ------------------- 1. MOHAMMED ABDULRAHMAN,DOOR NO.MPP 155/A, MOGRAL PUTHUR, K.K.PURAM,CHOUKI (POST), KUDLU, KASARAGOD DISTRICT, PIN-671125. 2. AVVABI, W/O.MOHAMMED ABDULRAHMAN,DOOR NO.MPP 155/1, MOGRAL PUTHUR, K.K.PURAM,CHOUKI (POST), KUDLU, KASARAGOD DISTRICT,PIN-671125. 3. NASEEMA M., W/O.MUHAMMED KUNHI,DOOR NO.MPP 155/1, MOGRAL PUTHUR, K.K.PURAM,CHOUKI (POST), KUDLU, KASARAGOD DISTRICT,PIN-671125. 4. NATENDRA PATTALI, PREM NIVAS, KELUGUDDE, RAMDAA NAGAR, KASARAGOD. BY ADVS. SRI.V.C.JAMES SRI.GEORGE MECHERIL RESPONDENT(S): -------------------- 1. THE DISTRICT COLLECTOR,KASARAGOD DISTRICT-671 001. 2. THE TAHSILDAR, REVENUE RECOVERY, KASARAGOD DISTRICT-671 001. 3. THE COMMERCIAL TAX OFFICER,KASARAGOD DISTRICT-671 001. 4. M.A.ABDUL ASHRAF,MANAGING PARTNER,KUMBLA FIRE WORKS, KMC 1/124,KELUGUDDE ROAD, KASARAGOD, PIN-671 125, KUMBALA P.O. R1 TO 3 GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/02/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs C.K.ABDUL REHIM, J. ------------------------------------------- W.P.(C).No.609 of 2011 ------------------------------------------- Dated this the 10th day of February, 2011 J U D G M E N T ---------------------- Revenue recovery steps initiated pursuant to Ext.P1 notice is under challenge. According to the petitioners they are not the owners, partners, or guarantors with respect to the 4th respondent firm, which is in default of payment of the tax amount sought to be recovered through Ext.P1, and as such the recovery steps threatened against the petitioner is unsustainable. 2. In the statement filed on behalf of 3rd respondent it is categorically mentioned that the petitioners are partners of the 4th respondent firm by virtue of partnership deed executed, from the year 2008 onwards, and they are individually and severally responsible for the amount of tax arrears. Since their names were included in the revenue recovery requisition on the basis of the terms of the partnership deed, there is no infirmity with the recovery steps, is the contention. 3. The petitioners are not in a position to refute the averments in the statement. Accordingly, I find no legal ground W.P.(C).609/11 -2- to hold that the recovery steps now initiated against the petitioner is unsustainable in any manner. Consequently the writ petition fails and the same is accordingly dismissed. 4. It is made clear that the petitioners will be at liberty to challenge the assessment by resorting to appropriate statutory remedy. Needless to say that if the petitioners make any application for getting certified copy of the order of assessment, the assessing authority shall issue such copies on usual terms, without any further delay. C.K.ABDUL REHIM, JUDGE. okb