IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 21379 of 2004(T) -------------------------- PETITIONER: ------------ SREEDHARAN M.NAIR. BLUE MOON, FATHIMA CHURCH LANE, ELAMKULAM, KOCHI 20. BY ADV. SRI.K.SRIKUMAR SRI.K.J.CHERRY BABU RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, 2ND CIRCLE, TRIPUNITHURA. 2. THE DEPUTY TAHSILDAR (R.R.)KANAYANNUR TALUK, ERNAKULAM. 3. THE VILLAGE OFFICER, ELAMKULAM VILLAGE, KOCHI - 20. GOVT. PLEADER SRI. MATHEW VADAKKEL THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) 21379/2004 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE CERTIFICATION OF INCORPORATION DATED 1.1.1999. EXT.P2 TRUE COPY OF THE REVENUE RECOVERY NOTICE DATED 16.6.2004. EXT.P3 TRUE COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 99-2000 DATED 27.12.2003. EXT.P4 TRUE COPY OF THE ORDER OF ASSESSMENT FOR THE YEAR 2000-2001 DATED 27.12.2003. EXT.P5 TRUE COPY OF THE OBJECTION FILED BY THE PETITIONER DATED 5.7.2004. // TRUE COPY // P.S. TO JUDGE. KNC/- P.R. RAMAN & = = = = = = = = W.P.(C) NO. 21379 OF 2004 = = = = = = = = = = = = = = = = DATED THIS, THE 29TH DAY OF AUGUST, 2008 . J U D G M E N T Petitioner was one of the Directors of a public limited company incorporated under the Companies Act. Proceedings were initiated against him for the purpose of sales tax arrears due from the company. The assessee is the company and in the absence of any specific provision enabling any director to be proceeded with for any such amount due from the company, the proceeding initiated against the Director or his assets is without jurisdiction (see Punalur Paper Mills Ltd. & Another v. District Collector, Kollam (1985 KLT 758) and Nishad Patel V. State of Kerala (1999 (2) KLT S.N. 51) Accordingly, Ext.P2 is quashed. The writ petition is allowed. P.R. RAMAN, (JUDGE) knc/-