IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 26TH SEPTEMBER 2008 / 4TH ASWINA 1930 WP(C).No. 4849 of 2006(B) ------------------------- PETITIONER(S): --------------- C.K. BALAN ADIYODI, S/O. ACHUTHAN NAIR, AMRUTHA HOUSE, POST ERAVATTOOR, PLERAMBRA, KOZHIKODE. BY ADV. SRI.T.S.JOHN SRI.M.S.RADHAKRISHNAN NAIR RESPONDENT(S): --------------- 1. THE SALES TAX OFFICER, QUILANDY. 2. THE TAHSILDAR (R.R.), VATAKARA. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF RR NOTICE NO. F.89/05-06/ST DATED 6.1.2006 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 4849 OF 2006 -------------------------------------------- Dated this the 26th day of September, 2008 JUDGMENT Petitioner is challenging recovery proceedings for recovery of arrears of sales tax due for 2002-03. Petitioner's case is that he is not liable. Since revenue recovery is based on assessment and demand raised, it is for the petitioner to collect orders and challenge the same before the statutory authorities. W.P. is closed leaving freedom to the petitioner to collect orders and challenge the same before the statutory authorities. Respondents 1 and 2 will furnish copy of the orders, if the petitioner makes a request for the same. (C.N. RAMACHANDRAN NAIR) Judge kk 2