IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 21ST AUGUST 2008 / 30TH SRAVANA 1930 WP(C).No. 19708 of 2008(U) --------------------------------------------- PETITIONER: ------------------ J. RAJMOHAN PILLAI, VASANTH VIHAR, KOCHUPILAMOODU, KOLLAM. BY ADV. SRI.V.G.ARUN SRI.PRASAD CHANDRAN RESPONDENTS: ---------------------- 1. THE DISTRICT COLLECTOR, KOLLAM. 2. THE TAHSILDAR (RR), KOLLAM. 3. THE VILLAGE OFFICER, MANGAD, KOLLAM. BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 21/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 19708 OF 2008 U -------------------------------------- Dated this the 21st August, 2008 JUDGMENT Petitioner challenges Ext.P1. Ext.P1 is a notice issued under Section 49 of the Revenue Recovery Act proposing to sell the immovable property of the petitioner. Petitioner seeks a direction to pass orders on Ext.P4 request and also a declaration is sought that he is not liable for the sales tax due, if any, in respect of the Companies, National Cashew, Transworld Cashews, Zodiac Cashews and Janso Exports. 2. Briefly put, the case of the petitioner is as follows: Petitioner has never been a partner or Director of the Establishments mentioned in Ext.P1 Notice. Petitioner has produced Exts.P2 and P3. They are Partnership Deeds in respect of Transworld Cashews and National Cashew. It is stated that the Zodiac Cashews and Janso Exports are Private Limited Companies and that he was not a Director in the said Companies, but he was only a shareholder. He has also a case WPC. 19708/08 U 2 that he was never served with any notice. It is accordingly that he has filed Ext.P4 request and he has approached this Court. 3. A Statement is filed on behalf of the respondents, inter alia, stating as follows: Petitioner is one of the Partners in the firm, Transworld Cashew Traders, Malabar Cashew Nuts & Allied Products, and Pace International Limited. Exts.R(a), R(b), R(c), R(d), R(e), R (f) and R(g) are produced in support of the case of the respondents. 4. Petitioner has filed a Reply Affidavit, wherein he has produced Exts.P5 to P7. Ext.P5 is a Judgment of this Court in a Writ Petition filed by the petitioner challenging the proceedings under Section 26C of the KGST Act. That Writ Petition was allowed and Exts.P3 and P4 demand notices therein came to be quashed apparently on the basis that Section 26C cannot be invoked in respect of a Public Limited Company. Ext.P6 is an order dated 2.8.2003 passed by the Government in a Revision filed which resulted in the matter being remitted back to the WPC. 19708/08 U 3 District Collector for enquiry. Ext.P7 is produced to show that the petitioner was not a Partner of the Transworld Cashew Traders from 1989 - 1990 onwards. 5. Going by the pleadings and after hearing the contentions, it is clear that it cannot be said that the petitioner can be made liable in respect of the National Cashew Company, Zodiac Cashews and Janso Exports, Kollam. The dispute centers around the Transworld Cashew Traders. Here also, petitioner has a case that he was not a Partner till 1970 - 1971. Going by the age given in the Affidavit, petitioner was born in 1964 and he became a major in 1982. A perusal of Ext.P1 sale notice shows that it is issued for sale of the property to recover a total amount of nearly Rs.1,66,31,483/=. Apparently, the liability is in respect of all the four Concerns. At any rate, petitioner cannot be made liable in respect of the Firms other than Transworld Cashes Traders. Even in respect of Transworld Cashew Traders, it is not clear what is the amount, the year in respect of which the liability arose, whether the petitioner was a WPC. 19708/08 U 4 partner at the time when the liability arose, and whether the petitioner is liable in respect of the liability of Transworld Cashew Traders. In such circumstances, it may not be possible for me to sustain Ext.P1 and accordingly Ext.P1 will stand quashed. I further make it clear that it will be perfectly open to the respondents to proceed against the petitioner in accordance with law, if it is found that the petitioner can be made liable in respect of the dues from the Transworld Cashew Traders or any other Firm in which he is otherwise legally liable. It is open to the appropriate Authority to look into it and take effective and prompt steps so that recovery of public revenue is not held up. The Writ Petition is disposed of as above. Sd/= K. M. JOSEPH, JUDGE kbk. //True Copy// PS to Judge