IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 15TH SEPTEMBER 2008 / 24TH BHADRA 1930 W.A.No. 1864 of 2008 ----------------------------------- AGAINST THE ORDER IN WPC.23496/2008 DATED 21/08/2008 .................... APPELLANT/PETITIONER: ------------------------------------- MEENA VASANTH, W/O. LATE B. RAMANUJAM THAMPI, VRINDHAVAN GRADEN, KILIKOLLOOR, KOLLAM. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENTS/RESPONDENTS: ----------------------------------------------- 1. TAHSILDAR (REVENUE RECOVERY) TALUK OFFICE, KOLLAM. 2. ASSISTANT COMMIISSIONER (ASSESSMENT) DEPARTMENT OF COMMERCIAL TAXES, SEPCIAL CIRCLE, KOLLAM. BY SR.GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------- W.A. No. 1864 of 2008 ------------------------------------------ Dated, this the 15th day of September, 2008 JUDGMENT H.L.Dattu, C.J. This writ appeal is directed against an interim order passed by the learned Single Judge in W.P.(C) No.23496 of 2008 dated 21st August, 2008. (2) Ext.P6 is the revenue recovery notice issued by the first respondent to recover certain amounts due from the petitioner as a partner of the firm by name M/s.Transworld Cashew Traders at Kollam. (3) The interim direction issued by the learned Single judge is only to make a deposit of Rs.15 lakhs on or before a particular time frame. According to the petitioner, since the respondents have already initiated proceedings against the firm, till such proceedings are completed, no proceedings need be initiated against the petitioner. We fail to understand the logic behind this submission made by the petitioner and her learned counsel. Admittedly, the petitioner was a partner of the firm right from 1990-91 till 1994-95. During that period she was exigible for payment of tax due from the firm to the State Government. In order to recover the amounts due from the firm towards sales tax arrears, certain proceedings are initiated against the petitioner. The learned Single Judge W.A.No.1864 of 2008 2 has interdicted the revenue recovery proceedings pursuant to Ext.P6 by directing the petitioner to pay a sum of Rs.15 lakhs. In our view, if we modify the interim order passed by the learned Single Judge to the extent that any payment made by the petitioner pursuant to the interim direction issued by the learned Judge is subject to the result of the writ petition, it would satisfy the interest of the petitioner. (4) Accordingly, we pass the following: ORDER i) Writ appeal is disposed of. ii) The interim order passed by the learned Single Judge is modified to the extent that any payment made by the petitioner pursuant to the interim direction issued by the learned Judge is subject to the result of the writ petition. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE vns