IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH WEDNESDAY, THE 7TH FEBRUARY 2007 / 18TH MAGHA 1928 OP.No. 6396 of 2002(J) ---------------------- PETITIONER: ------------ TEAK TAX PROCESSING COMPLEX LTD., KANJIKODE WEST, P.B.NO.501, PALAKKAD 678623, REPRESENTED BY A.J.PAI, MANAGING DIRECTOR. BY ADV. SRI.K.B.MUHAMED KUTTY SRI.K.M.FIROZ RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE,PALAKKAD. 2. THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD, REPRESENTED BY ITS ASSISTANT SECRETARY. 3. THE TAHSILDAR, REVENUE RECOVERY,PALAKKAD 4. THE BRANCH MANAGER, STATE BANK OF INDIA, KANJIKODE. 5. THE CHIEF MANAGER, CANARA BANK, SULTANPET, PALAKKAD. BY ADV. SRI.V.M.KURIAN SRI.A.V.THOMAS SRI.MATHEW B. KURIAN SRI.K.T.THOMAS GOVT.PLEADER SRI.C.K.GOVINDAN THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/02/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.11306/2002 IN O.P.NO.6396/2002 DISMISSED. 7-2-2007 SD/- KURIAN JOSEPH, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1. TRUE COPY OF THE MINUTES OF THE PROCEEDINGS OF BOARD FOR INDUSTRIAL AND FINANCIAL RECONSTRUCTION (BIFR) DT. 7-11-2000 EXT.P2. TRUE COPY OF THE HEARING NOTICE ISSUED BY THE BIFR DT. 14- 2-2002 EXT.P3. TRUE COPY OF THE ASSESSMENT ORDER FOR 1995-96 ISSUED BY THE FIRST RESONDENT TO THE PETITIONER DT. 23-2-2000 EXT.P4. TRUE COPY OF THE APPEAL PETITION FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT DT. 15-1-2001 EXT.P5. TRUE COPY OF THE POSTING NOTICE ISSUED BY THE SECOND RESPONDENT TO THE PETITIONER DT. 17-3-2001 EXT.P6. TRUE COPY OF THE REVENUE RECOVERY NOTICE IN FORM NO.1 ISSUED BY THE THIRD RESPONDENT TO THE PETITIOENR DT. 5-3-2001 EXT.P7. TRUE COPY OF THE REVENUE RECOVERY NOTICE IN FORM NO.10 ISSUED BY THE THIRD RESPONDENT TO THE PETITIOENR DT. 5-3-2001 EXT.P8. TRUE COPY OF THE LETTER WITH PROHIBITORY ORDER ISSUED BY THE THIRD RESPONDENT TO THE 4TH RESPONDENT DT. 4-1-2002. EXT.P9. TRUE COPY OF THE LETTER SENT TO THE PETITIONER INFORMING THE PROHIBITORY ORDER BY THE 5TH RESPONDENT DT. 22-1-2002. EXT.1P. TRUE COPY OF THE JUDGMENT OF THIS COURT IN MODISTONE LTD. V. STATE OF KERALA (1999) 1 KLT 151. / TRUE COPY / KURIAN JOSEPH, J. ----------------------------------------- O.P.No.6396 of 2002 ----------------------------------------- Dated this the 7th day of February, 2007 JUDGMENT The challenge is on Exts.P6 and P7 notices for recovery of sales- tax arrears. The sole contention taken by the petitioner was that proceedings were pending before the BIFR. There is no dispute on the legal position that mere pendency of proceedings before the BIFR cannot be a bar for recovery of sales-tax arrears. The writ petition is therefore, dismissed. However, it is made clear that the dismissal of the writ petition will not stand in the way of the petitioner taking recourse to the relief, if any, available to him under any other statute. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. O.P.NO.6396/2002 JUDGMENT 7th February, 2007