IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N. RAMACHANDRAN NAIR MONDAY, THE 7TH APRIL 2008 / 18TH CHAITHRA 1930 WP(C).No. 10563 of 2008(G) -------------------------------- PETITIONERS: ------------ 1. R.PRASAD,S/O. RAGHAVAN, PUTHENPURACKAL HOUSE, ERUMAKKUZHY, NOORANADU P.O., MAVELIKKARA 2. K.SUGATHAN, S/O. KUMARAN, MULLIYIL VEEDU, CHITTATTINKARA DESOM, AVANAVANCHERRY VILLAGE, CHIRAYINKIL TALUK. BY ADV. SRI.B.S.SWATHY KUMAR RESPONDENTS: ----------------- 1. THE REVENUE DIVISIONAL OFFICER THIRUVANANTHAPURAM. 2. THE TAHSILDAR, CHIRAYINKIL. 3. NALINAKSHAN,NALINALAYAM,SARKARA CHIRAYINKIL. BY ADV. SRI. C.K. GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 07/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No. 10563 of 2008 ------------------------------------ Dated, this the 7th day of April, 2008 J U D G M E N T Petitioners, who are power of attorney holders of the legal heirs of deceased dealer, are challenging recovery proceedings including revenue sale of an item of property for recovery of arrears of sales tax due for various assessment years commencing from 1987-88 to 1996-97. It is seen that the assessments are modified in second appeal by the Tribunal vide Ext.P1 order. Going by the Tribunal’s order, I do not think any assistance from the party is required for revision of assessment because Tribunal has modified assessments by additions of specific amounts. However, if books of accounts and other records are required for any assessment year based on Tribunal’s order, the Assessing Officer is bound to consider the same. The Assessing Officer is given an opportunity to verify the books of accounts and records, if necessary, before revision of assessments. This writ petition is, accordingly, disposed of directing the Assessing Officer to revise the assessment within 30 days from today. Petitioner will produce copy of the judgment and produce the books of accounts, wherever required, for the Assessing Officer to comply with the direction. The Assessing Officer will issue copy WP(C) No. 10563/2008 -2- of the detailed revised demands to 2nd respondent for proceeding with recovery. Recovery proceedings will be kept in abeyance for six weeks from now for the petitioners to make arrangement for payment and if petitioners do not settle liability or make arrangement for payment to the satisfaction of the 2nd respondent, recovery will be continued after six weeks. 2. So far as, the impugned sale is concerned, petitioners will file objection against confirmation of sale before the 1st respondent, who will consider the objection, the procedure adopted for sale etc. and if sale is not proper, he will interfere with the sale. However, if petitioners make arrangement of private sale and settle liability, then there is no need to proceed with confirmation of revenue sale. In any case, sale will be permitted only on petitioners clearing full arrears of tax. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg