IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH WEDNESDAY, THE 29TH OCTOBER 2008 / 7TH KARTHIKA 1930 WP(C).No. 31186 of 2008(K) ------------------------------------------------ PETITIONER(S): -------------------- K.N.PRAKASH, AGED 41 YEARS, S/O.NARAYANAN, RESIDING AT KOODATHINGAL HOUSE, VELIYANNOOR VILLAGE, THARAKAD KARA, PALA. BY ADV. SRI.A.X.VARGHESE RESPONDENT(S): ------------------------- 1. DISTRICT COLLECTOR, KOTTAYAM. 2. SALES TAX OFFICER, SALES TAX OFFICE, PALA. 3. DEPUTY TAHSILDAR, PALA. 4. VILLAGE OFFICER, VELIYANNOOR VILLAGE OFFICE. 5. PONNAPPAN, AGED 45 YEARS, S/O.KUMARAN, KUDATHINAL HOUSE, VELIYANNOOR P.O., POOVAKULAM KARAYIL, VELIYANNOOR VILLAGE, MEENACHIL TALUK. R1 TO R3 BY GOVERNMENT PLEADER SHRI C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K. M. JOSEPH, J. -------------------------------------- W.P.C. NO. 31186 OF 2008 K -------------------------------------- Dated this the 29th October, 2008 JUDGMENT Petitioner challenges Exts.P3 and P6. Case of the petitioner, in brief, is as follows: Petitioner along with three others started an industrial unit. It is his case that on 12.5.1999, because of the adamant and non- co-operative attitude of the fifth respondent, by Ext.P2, the petitioner relinquished his rights and liabilities in the partnership firm. It is stated that the petitioner is served with Ext.P3 notice by the second respondent, Sales Tax Officer calling upon him to pay the arrears of sales tax due under the KGST Act. Ext.P6 is a notice issued under Section 34 of the Revenue Recovery Act. Learned Government Pleader on instructions submits that there was no intimation given and also the petitioner had filed Return for the assessment year 2003 - 2004. The assessments as such are not challenged before this Court. If the petitioner is aggrieved by the assessment, it is for the petitioner to take WPC. 31186/08 K 2 appropriate steps as are available under law. Also, if the petitioner has a case that his properties cannot be attached, he has a remedy under Section 46 in regard to the immovable properties. It is also submitted by the learned counsel for the petitioner that subsequent to the filing of the Writ Petition, petitioner has been served with a notice under Section 7. The submission based on the notice under Section 7 of the Act need not be considered by me, as it is not the subject matter of the present Writ Petition and I need not pronounce on the rights of the petitioner in this regard. Without prejudice to pursue the remedies as stated above, the Writ Petition is disposed of. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy // PS to Judge