IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 19TH FEBRUARY 2008 / 30TH MAGHA 1929 WP(C).No. 37385 of 2007(A) -------------------------------------- PETITIONER: -------------------- T.M.THOMAS, VANCHIPARAMBIL (BINU VIHAR), LAKSHMI NADA JUNCTION, KOLLAM - 695 013, REPRESENTED BY HIS SON BIJU THOMAS MATHEW, VANCHIPARAMBIL, THERESSA LANE, CONVENT JUNCTION, MARKET ROAD, ERNAKULAM. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------------------ 1. THE SALES TAX OFFICER, IIND CIRCLE, KOTTAYAM. 2. THE DEPUTY TAHSILDAR (RR), KOLLAM. 3. SRI.BINU THOMAS, BINU VIHAR, LAKSHMI NADA, KOLLAM - 13. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP (TAXES) THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.37385/2007 APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE MEDICAL CERTIFICATE DT. 14.12.07 ISSUED BY THE BISHOP BENZIGER HOSPITAL, KOLLAM. EXT.P2:- COPY OF THE RR NOTICE DT.''NIL'' ISSUED BY THE 2ND RESPONDENT TO THE 3RD RESPONDENT. /TRUE COPY/ P.A. TO JUDGE tss C.N.RAMACHANDRAN NAIR, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ W.P.(C) No. 37385 of 2007-A ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 19th day of February, 2008 J U D G M E N T The petitioner is challenging Ext.P2 recovery proceedings for recovering arrears of sales tax from the third respondent, who is none other than the petitioner's son. The learned Government Pleader pointed out that the arrears runs into crores of rupees and some assessments are ex parte assessments. However, counsel for the petitioner submitted that the assessments are said to be under challenge in appeal. If assessments are challenged in appeal, nothing stops the third respondent from moving the appellate authority for stay. However, if stay is not obtained, tax could be recovered through coercive steps by attachment and sale of property of the defaulter. If the petitioner has a case that the defaulter has no right in the property, he can produce title deeds before the second respondent for him to verify the same and if the property is self acquired property and not sourced in any way from the defaulter son, such property should not be proceeded against. Writ petition is disposed of directing the second respondent to consider the petitioner's claim over the property under attachment W.P.(C) No. 37385 of 2007-A -: 2 :- and dispose of the claim petition under Section 46 of the K.G.S.T Act before sale of the property. Recovery proceedings will stand stayed for one month from now within which time the second respondent will decide the petitioner's claim and thereafter proceed with recovery. This writ petition is disposed of as above. C.N.RAMACHANDRAN NAIR, Judge ms