IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 12TH AUGUST 2009 / 21ST SRAVANA 1931 WP(C).No. 22973 of 2009(N) -------------------------- PETITIONERS: --------------- 1. RAGINI.K.S, W/O.K.S.CHANDRAN, AGED 52, KADAVIL HOUSE, MULLASSERY PO, THRISSUR DIST. 2. K.S.CHANDRAN, S/O.K.SANKARAN, AGED 58 KADAVIL HOUSE, MULLASSERY PO THRISSUR DIST. BY ADV. MR. SUDHEESH.A. MS. C.V.BINDU RESPONDENTS: --------------- 1. THE DEPUTY TAHSILDAR(RR), CHAVAKKAD, THRISSUR. 2. THE COMMERCIAL TAX OFFICER, THE COMMERCIAL TAX OFFICE, TIRUR. 3. THE DEPUTY COMMISSIONER, SALES TAX, MALAPPURAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 22973 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 12th day of August, 2009 JUDGMENT The petitioners are challenging Exts. P1 and P2 notices issued under the relevant provisions of the Kerala Revenue Recovery Act for realization of a sum of Rs.2,85,38,569/- plus further interest and cost towards the arrears of sales tax stated as due from the first petitioner for the years 1999-'00 and 2000-'01. 2. The learned counsel for the petitioners submits that, the first petitioner, is the wife of the second petitioner and the concerned firm running the business under the name and style M/s Indian Associates, Kuttipuram, with dealership of Bajaj autorikshaws, Two wheelers and spare parts happened to be closed down in the year 2000; the existing sales tax liability was cleared and the position was duly intimated to the sales tax authorities and no further notice whatsoever with regard to the assessment was ever served upon them. The petitioners came to know about the actual position only on being served with Exts.P1 and P2 notices issued under the Kerala Revenue Recovery Act. It is also submitted that, the first petitioner has made appropriate arrangements to obtain the copy of relevant assessment orders and to have them challenged by filing statutory appeals, which requires some time. WP (C) No. 22973 of 2009 : 2 : 3. Heard the learned Government Pleader as well. 4. Considering the facts and circumstances, it is made clear that, no relief can be extended to the petitioners in the present Writ Petitioner, except to the extent of giving some breathing time, till they pursue the appropriate remedies as provided under the relevant provisions of the Statute. As such, all further steps pursuant to Exts. P1 and P2 shall be kept in abeyance for a period of one month, within which time, it is for the petitioners to file appropriate proceedings before the appropriate authorities, if aggrieved of the impugned assessment orders in any manner. If any such proceedings are filed within one month, the same shall be considered by the concerned respondent and appropriate orders shall be passed in accordance with law within 3 months thereafter. Continuation of the Revenue Recovery steps shall be subject to the outcome as above. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd