IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN TUESDAY, THE 27TH MAY 2008 / 6TH JYAISHTA 1930 WP(C).No. 10411 OF 2005(M) -------------------------- PETITIONER: ------------ P. IBRAHIMKUTTY, AGED 53, S/O. ALIKUTTY, VALIYATH HOUSE, PANMANA, PUTHENCHANTHA P.O., KARINAGAPALLY, CHAVARA, KOLLAM. BY ADV. SRI.JOHN JUDE ISSAC RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, KOLLAM. 2. INTELLIGENCE OFFICER, SQUAD NO.II, COMMERCIAL TAXES, PALAKKAD. 3. DEPUTY TAHSILDAR, REVENUE RECOVERY, OTTAPALAM. GOVT. PLEADER SRI. P.A. SALIM. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) 10411/2005 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE STATEMENT SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT FOR THE YEAR 2000-2001. EXT.P2 TRUE COPY OF THE CERTIFICATE ISSUED FROM THE 1ST RESPONDENT DURING THE YEAR 2004 TO THE PETITIONER. EXT.P3 TRUE COPY OF THE MAHAZAR PREPARED B7Y THE 3RD RESPONDENT. EXT.P4 TRUE COPY OF THE NOTICE ISSUED BY TAHSILDAR, OTTAPPALAM, DATED 22.3.2005. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY // P.S. TO JUDGE. knc/- P.R. RAMAN, J. = = = = = = = = W.P.(C) NO. 10411 OF 2005 = = = = = = = = = = = = = = DATED THIS, THE 27TH DAY OF MAY, 2008. J U D G M E N T = = = = = = = = Petitioner is a Government Contractor engaged in construction works. He is an assessee under the Kerala General Sales Tax Act. For the year 2000- 01, he filed a statement as evidenced by Ext.P1. Petitioner's complaint is that on 17.3.2005, the third respondent seized his tipper lorry bearing Reg. No. KL-02 N. 8402 on the premise that he is a defaulter in payment of the tax due for 2000-01 of an amount of Rs.2,10,200/- and attached the same. Ext.P3 is the mahazar prepared in that regard. Pursuant thereto, auction notice was also issued as per Ext.P4 for sale of the vehicle. According to the petitioner, he was not informed that there was any arrears due and payable by him for seizure of the vehicle in question. Hence he challenges the proceeding. 2. At the time of admission, this Court passed an order of stay of further proceeding on condition that the petitioner will deposit an amount of Rs. 50,000/- on or before 15.4.2005 and a further amount of Rs. 50,000/- on or before 15.5.2005 and on deposit of the first instalment, the vehicle was directed to be released. It was also observed that it is open to the petitioner to pursue his statutory remedies, if any, available against the WP(C)10411/2005 :2: assessment orders, in accordance with law. 3. In the circumstances, no further relief is required to be granted by this Court. Leaving open the right of the petitioner to pursue his statutory remedy, if any, this writ petition is closed. P.R. RAMAN, JUDGE. KNC/-