IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 1ST APRIL 2009 / 11TH CHAITHRA 1931 WP(C).No. 10677 of 2009(D) -------------------------------------- PETITIONER(S): ---------------------- SHYJU, 'GEETHAM', BUILDING NO.EP IV/1381/125G, THEKKEVILA, KOLLAM. BY ADV. SRI.V.C.JAMES SRI.SERGI JOSEPH THOMAS SRI.S.AJAY KUMAR RESPONDENT(S): ------------------------- 1. THE DEPUTY TAHSILDAR (RR), TALUK OFFICE, KOLLAM. 2. VILLAGE OFFICER, VILLAGE OFFICE, MUNDAKKAL, KOLLAM. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/04/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. ------------------------------------------------------ W.P.(C) No.10677 of 2009-D ---------------------------------------------- Dated, this the Ist day of April, 2009 J U D G M E N T Petitioner is the son of late Mr.Surendran who was conducting timber business. The writ petition is filed to quash Ext.P3 and to declare that no revenue recovery proceedings can be taken against the petitioner for the recovery of arrears of sales tax that is due from the petitioner's late father. 2. I heard learned counsel for the petitioner and learned Government Pleader. If amounts are due from the petitioner's father, certainly the properties of the petitioner, both movable and immovable cannot be proceeded against under the Revenue Recovery Act unless the petitioner has incurred liability by way of standing as a surety. If in the event of there being any attachment of the movables of the petitioner by the officer, as held in M.S.Khadija vs. Dy. Tahsildar (Revenue), Kottayam (1974 KLT SN 3) if the petitioner files objection before the Ist respondent, the Ist respondent will consider the same before taking any further WPC No.10677/2009 -2- action in the matter. If the immovable property of the petitioner is attached erroneously the petitioner has a legal right to file claim under Sec.46 of the Revenue Recovery Act. With the above observations the writ petition is disposed of. (K.M.JOSEPH) JUDGE. MS