IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 8TH AUGUST 2008 / 17TH SRAVANA 1930 WP(C).No. 108 of 2005(K) ------------------------ PETITIONER: ------------ ANNAMMA JOSEPH, AGED 70 YEARS, W/O.LATE JOSEPH, AREEKKARA P.O. VELIYANNOOR, PALA, KOTTAYAM DISTRICT. BY ADV. SRI.SHAJI P.CHALY RESPONDENTS: ------------- 1. STATE OF KERALA, REP. BY THE SECRETARY, REVENUE SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DEPUTY TAHSILDAR (RR), MEENACHIL, PALA. 3. THE VILLAGE OFFICER, UZHAVOOR VILLAGE, MEENACHIL TALUK, PALA, KOTTAYAM. 4. P.J.MATHEW, S/O.LATE JOSEPH, PERUMBIL, AREEKKARA P.O. VELIYANNOOR, PALA, KOTTAYAM DIST. R1 TO R3 BY GOVERNMENT PLEADERSRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT DATED 19.12.2003 EXT.P2 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE 2ND & 3RD RESPONDENTS DATED 21.12.2004 EXT.P3 TRUE COPY OF THE REPRESENTATION SUBMITTED BY THE PETITIONER BEFORE THE 2ND AND 3RD RESPONDENTS DATED 21.12.2004 EXT.P4 TRUE COPY OF THE POSSESSION CERTIFICATE ISSUED BY THE THIRD RESPONDENT TO THE PETITIONER. EXT.P5 TRUE COPY OF THE RECEIPT ISSUED BY THE 3RD RESPONDENT TOWARDS PAYMENT OF BUILDING TAX TO THE PETITIONER DATED 27.9.2003 EXT.P6 SERIES TRUE COPY OF CASH BILL ISSUED FROM THEFURNITURE MART DATED 6.5.98, 16.1.96 AND 25.4.95 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 108 OF 2005 -------------------------------------------- Dated this the 8th day of August, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of sales tax arrears due from the fourth respondent, who is her son. Government Pleader reported that the house in which petitioner is residing belongs to her. Petitioner's property cannot be attached and sold in recovery proceedings for recovery of arrears due from her son. However, if the property is transferred by the fourth respondent to the petitioner to avoid payment of tax, then transaction can be ignored and recovery can be continued. Government Pleader submitted that registration was granted without security which led to massive default of Rs. 43 lakhs. It is for the Commissioner of Commercial Taxes to conduct enquiry and take action against those involved in loss of revenue to the State. W.P. is disposed of as above. (C.N. RAMACHANDRAN NAIR) Judge kk 2