IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 4TH JANUARY 2008 / 14TH POUSHA 1929 OP.No. 6730 of 2003(A) ---------------------- PETITIONER: ------------ 1. SMT.MEERA D/O. SUBBARAM, CARDAMOM PLANTER, PANAI PURAM P.O. 2. SMT. LEELAVATHY W/O. V.J.B.P.VADIVEL, CARDAMOM PLANTER, PANAI PURAM P.O. BY ADV. SRI.VARGHESE C.KURIAKOSE SRI.JACOB SEBASTIAN SRI.PRAVEEN K. JOY SRI.SANTHARAM.P RESPONDENTS: ------------- AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, OFFICE OF AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, NEDUMKANDAM, IDUKKI. BY GOVERNMENT PLEADER SRI.TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 04/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.11780/2003 IN O.P.NO.6730/2003 DISMISSED. 4-1-2008 SD/- KURIAN JOSEPH, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1. TRUE PHOTOSTAT COPY OF THE NOTICE DATED 10-9-2002 EXT.P2. TRUE PHOTOSTAT COPY OF THE DEMAND NOTICE DATED 10- 9-2002 EXT.P3. TRUE PHOTOSTAT COPY OF THE PETITION FILED BEFORE RESPONDENT BY THE PETITIONERS ON 4-1-2003 / TRUE COPY / P.S. to JUDGE KURIAN JOSEPH, J. ----------------------------------------- O.P. No.6730 of 2003 ----------------------------------------- Dated this the 4th day of January, 2008 JUDGMENT Petitioners approached this court aggrieved by the steps taken for recovery of the agricultural income-tax. According to them the assessee Sri.Ravi is liable to pay the tax. That Ravi is not on the party array. There is already an interim order in C.M.P. No.11780/2003 directing the respondent to proceed first against the property of the defaulter. Be that as it may, it is seen that there is also a prayer to consider Ext.P3 petition filed by the petitioner. There will be a direction to the respondent to consider Ext.P3 with notice to the petitioners and the defaulter and take appropriate action thereon in accordance with law within a period of four months from the date of receipt of a copy of the judgment. The interim order will continue till such time. Needless to say that in case the amounts have already been realised no further action need be taken. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- O.P.No.6730 of 2003 ----------------------------------- JUDGMENT 4th January, 2008