IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 21ST JULY 2008 / 30TH ASHADHA 1930 WP(C).No. 36394 of 2007(G) -------------------------- PETITIONER: ----------------- RAMLA BEEVI HAMSA, KUNJOOS, PALACE WARD, OALAYIL, KOLLAM DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER, IST CIRCLE, CHANGANASSERY. 2. M/S.KUNJOOS FINE FOODS (P) LTD. PERUMPANACHY P.O., THENGANA, CHANGANASSERY. 3. O.V.GEORGE,OOMELIL HOUSE, CHETTY STREET, CHANGALKUNNU, KOTTAYAM. 4. DEPUTY COMMISSIONER (APPEALS), DEPARTMENT OF COMMERCIAL TAXES, KOLLAM. 5. DEPUTY TAHSILDAR (RR), TAHSILDAR OFFICE, KOLLAM. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC. 36394/2007. APPENDIX PETITIONER'S EXTS: EXT. P1 : COPY OF ORDER ISSUED BY 1ST RESPONDENT. EXT. P2 : COPY OF FORM NO.32 UNDER THE COMPANIES ACT, 1956. EXT. P3 : COPY OF NOTICE ISSUED BY 1ST RESPONDENT. EXT. P4 : COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT. P5 : COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXT. P6 : COPY OF ORDER ISSUED BY THE 1ST RESPONDENT. EXT. P7 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXT. P8 : COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXT. P9 : COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXT. P10 : COPY OF STAY PETITION FILED BY THE PETITIONER BEFORE THE 4TH RESPONDENT. EXT. P11 : COPY OF NOTICE ISSUED BY THE 5TH RESPONDENT. K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No. 36394 of 2007 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 21st day of July, 2008 JUDGMENT Petitioner was the Managing Director of the second respondent Company. He resigned on 7.3.2005 and at present the third respondent is the Managing Director. According to the petitioner the Company is continuing and there are assets for the Company and therefore recovery proceedings ought to have been taken against the Company. The prayers in the writ petition are to quash Ext.P11, which is a notice under Section 7 of the Revenue Recovery Act and alternatively to dispose of Exts.P7 and P8 appeals. 2. Today when the matter came up, learned Government Pleader would submit that the authorities are proceedings against the assets of the Company and at present there is no proceeding against the assets of the petitioner. I record this submission of the learned Government Pleader and I further make it clear that it is open to the appellant to seek stay in Exts.P7 and P8 appeals, if so advised. (K.M. JOSEPH, JUDGE) sb