IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 17TH SEPTEMBER 2007 / 26TH BHADRA 1929 WP(C).No. 27462 of 2007(T) -------------------------- AGAINST THE ORDER IN EP.432/03 IN OS.410/1999 of I ADDL.SUB COURT, KOZHIKODE .................... PETITIONER: ------------ K. UMMERKUTTY, S/O. KALATHIL MOHAMMED HAJI,KOLAMPARAMBATH HOUSE, P.O. CHERUVANNOOR, (VIA) FAROOK, KOZHIKODE DIST. BY ADV. SRI.PHILIP ANTONY CHACKO SRI.M.R.MOUNEESH RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. DISTRICT COLLECTOR, KOZHIKODE, CIVIL STATION, KOZHIKODE-20. 3. COMMERCIAL TAX OFFICER-IV, III CIRCLE, KOZHIKODE. 4. THE ADDL. SALES TAX OFFICER-IV, III CIRCLE, KOZHIKODE DISTRICT. 5. TAHSILDAR, REVENUE RECOVERY, KOZHIKODE DISTRICT. 6. PUNJAB NATIONAL BANK, MEENCHANTHA BRANCH, NALLALOM AMSOM, DESOM, KOZHIKODE CORPORATION. BY ADV. SHRI.SREEKRISHNA, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ----------------------------------- WP(C) No. 27462 of 2007 --------------------------------- Dated, this the 17th day of September, 2007 J U D G M E N T Since petitioner's case is that sales tax demand for the year 1997-98, for which attachment was affected on his property, stands cancelled based on revised order issued by the Assessing Officer pursuant to order in appeal, this writ petition is disposed of directing 2 nd and 5 th respondents to verify the position with 3 rd and 4 th respondents, and if petitioner's claim is correct, lift the attachment and if the Assessing Officer reports any liability due from petitioner, attachment will be retained and recovery will be continued only for such liability, if any, due from the petitioner, that too, after informing him the position. If no liability is due, attachment will be lifted without any delay. Respondents 2 and 5 are directed to pass final orders as above within a period of three weeks from the date of production of a copy of this judgment. In between, there will be direction to the 6 th respondent not to proceed with any step for recovery against the petitioner or against his property. (C.N.RAMACHANDRAN NAIR, JUDGE) jg