IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 WP(C).No. 24158 of 2006(A) -------------------------- PETITIONER: ------------ P.R.MURALEEDHARAN NAIR, THEJUS HOUSE, ULLOOR, MEDICAL COLLEGE P.O., THIRUVANANTHAPURAM. BY ADV. SRI.M.BALAGOVINDAN SRI.M.R.SASITH RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. DISTRICT COLLECTOR, COLLECTORATE, THIRUVANANTHAPURAM. 3. TAHSILDAR (RR), COLLECTORATE, THIRUVANANTHAPURAM. 4. VILLAGE OFFICER, CHERUVAIKAL VILLAGE, ULLOOR, THIRUVANANTHAPURAM. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.24158/2006 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE NOTICE FROM THE 4TH RESPONDENT DATED 02/03/1995. P2 : COPY OF THE NOTICE FROM THE 4TH RESPONDENT DATED 02/09/1996. P3 : COPY OF THE CERTIFICATE ISSUED BY THE COMMERCIAL TAX OFFICER, TVM. DATED 29/08/2006. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No.24158 of 2006 --------------------------------- Dated, this the 29th day of August, 2008 J U D G M E N T The strange situation in this case is that while revenue recovery proceeding is initiated for recovery of arrears of sales tax and when the same is pending, the Commercial Tax officer has issued Ext.P3 stating that petitioner is not in arrears of tax. The notice produced does not give address of the requisitioning authority. In this circumstance, it is not known whether petitioner is in arrears of any other amount. Learned Government Pleader submitted that files are stated to be missing and there is something cloudy about Ext.P3 certificate obtained and produced by petitioner. This writ petition is, therefore, disposed of directing 2nd respondent to call for records from the concerned authority, and proceed for recovery only after giving details of the arrears due from petitioner. If false certificate is issued by the Commercial Tax Officer, the District Collector will request the Commissioner of Commercial Taxes to take disciplinary action against him. (C.N.RAMACHANDRAN NAIR, JUDGE) jg