IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 3RD NOVEMBER 2011 / 12TH KARTHIKA 1933 WP(C).No. 14431 of 2007(R) ---------------------------------------- PETITIONER(S): ------------------------ 1. M/S.RUBIAN EXPORTS, CHANDIROOR, AROOR ALAPPUZHA DISTRICT, REPRESENTED BY ITS PARTNER K.A. KUNJUMOIDHEEN. 2. M/S.AYSHA ICE, RUBIAN COMPLEX, CHANDIROOR, AROOR, ALAPPUZHA DISTRICT REPRESENTED BY ITS MANAGING PARTNER MR.K.A.KUNJUMOIDHEEN. BY ADV. SRI.ALIAS M.CHERIAN RESPONDENT(S): -------------------------- 1. AGRICULTURAL INCOME TAX AND SALE TAX OFFICER, KUTHIYATHODU, ALAPPUZHA DISTRICT. 2. DEPUTY TAHSILDAR, (RR), TALUK OFFICE, CHERTHALA, ALAPPUZHA DISTRICT. 3. THE VILLAGE OFFICER, AROOR VILLAGE OFFICE, AROOR, CHERTHALA, ALAPPUZHA DISTRICT. BY GOVT. PLEADER SMT.SHOBA ANNAMMA EAPEN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/11/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 14431 of 2007(R) APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE ASSESSMENT NO.13220190/2000-2001 DATED 03/08/2002. EXT.P2: COPY OF THE DEMAND NOTICE NO.B1-40/03/ST DATED 04/03/2003. EXT.P3: COPY OF THE ORDER DATED 19/03/2003 IN CMP NO.15947/2003 IN O.P. NO. 9147/2003. EXT.P4: COPY OF THE DEMAND DRAFT DATED 09/04/2003 FOR Rs.25,000/- DRAWN ON STATE BANK OF TRAVANCORE. EXT.P5: COPY OF THE LETTER DATED 09/04/2003. EXT.P6: COPY OF THE SALE DEED NO.1179/2007 DATED 10/04/2007. EXT.P7: COPY OF THE ORDER DATED 24/04/2007 IN WP(C) NO. 13749/2007. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.14431 of 2007 ---------------------------------------------- Dated this the 3rd day of November, 2011 JUDGMENT The petitioners are two partnership firms represented by a common partner of the two firms. The first petitioner was assessed to Sales Tax. According to the petitioners, the 1st petitioner is not liable to pay the assessed tax. But the property of the partner is attached for recovery of the tax. The assessment is pending challenge in an appeal. The petitioners have filed this writ petition seeking orders permitting the petitioners to pay the liability to lift the attachment over the property without prejudice to the contentions of the petitioners against the assessment to be urged in the appeal pending. 2. I have heard the learned Government Pleader also. On 4.5.2007, this Court passed the following interim order: “Urgent notice. The 1st respondent is directed to receive directly from the petitioner the sales tax as demanded in Ext.P1, subject to further orders in the writ petition.” W.P.(C)No.14431/07 2 Admittedly, pursuant to the interim order, the petitioners have paid off the tax in dispute. In the above circumstances, I dispose of this writ petition with the following directions: The payment made pursuant to the interim order would be subject to the result of the challenge by the petitioners against the assessment orders pursuant to which the recovery proceedings have been initiated. Since the petitioners have paid off the amounts due, the attachment on the petitioners' property for recovery of the amounts due under Ext.P1 would stand lifted. It would be open to the petitioners to pursue the appeal against the assessment order and if ultimately they succeed, to seek refund of the amount so paid. S. SIRI JAGAN, JUDGE acd W.P.(C)No.14431/07 3 W.P.(C)No.14431/07 4