IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 27TH FEBRUARY 2008 / 8TH PHALGUNA 1929 WP(C).No. 5830 of 2008(R) ------------------------- PETITIONER: ------------ 1. N.P.ZAKEER ,S/O.N.P.VEERAN KOYA AGED 34 YEARS, N.P.HOUSE CHERUVANNOOR, ;POST FEROKE KOZHIKODE DISTRICT. 2. MRS. SABEENA, W/O.ZAKEER AGED 25 YEARS,N.P.HOUSE CHERUVANNOOR,POST FEROKE KOZHIKODE DISTRICT. BY ADV. SRI.T.K.KUNHABDULLA RESPONDENTS: ------------- 1. DISTRICT COLLECTOR, KOZHIKODE CIVIL STATION, KOZHIKODE. 2. TAHSILDAR, REVENUE RECOVERY KOZHIKODE. 3. SALES TAX OFFICER (SPECIAL CIRCLE) KOZHIKODE. BY GOVERNMENT PLEADER SRI C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. ------------------------------------ W.P.(C) 5830 of 2008 ------------------------------------- Dated: February 27, 2008 JUDGMENT In this writ petition, movables belonging to the petitioner have been attached for realisation of sales tax arrears. According to the petitioner, the firm was incorporated in 1994 and was dissolved in 1998. Returns were filed, but assessments have not been completed nor has any assessment orders been served on the petitioner. It is on this ground the revenue recovery action is impugned by the petitioner. 2. The learned Government Pleader on instructions submits that tax is due for the years 1994-95 and 1997-98. It is also submitted that assessments have been completed and that copies of the assessment orders have been served on the power of attorney holder of the petitioner who is none other than his father. It is also stated that appeals were filed and that also met with rejection. According to the Government Pleader the total liability of the petitioner for the aforesaid two assessment years is Rs.41300/- and that along with interest the said amount is payable. WP(C) 5830/08 Page numbers 3. Counsel for the petitioner reiterates his contention that the assessment orders have not been served on the petitioner. However, having regard to the instructions furnished by the Department to the Government Pleader, I have no reason to doubt the correctness of the submissions made before me. In view of this, I do not find anything to invalidate the recovery proceedings that have been initiated against the petitioner. Taking into account the submissions as above, this writ petition is disposed of with the following directions:- i. On the remittance of the tax of Rs.41300/- that is due from the petitioner for the assessment years 1994-95 and 1997-98, the 2nd respondent shall release the movables belonging to the petitioner which have been attached for realising the tax due. ii. Interest that is payable by the petitioner will be permitted to be paid in three equal monthly instalments, which the petitioner shall pay in the 1st week of April, 2008, May 2008 and June 2008. iii. Subject to payment as above, further action under the Revenue Recovery Act will stand deferred. ANTONY DOMINIC, JUDGE WP(C) 5830/08 Page numbers mt/-