IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 16TH JULY 2009 / 25TH ASHADHA 1931 WP(C).No. 19950 of 2009(K) -------------------------- PETITIONER: --------------- MAHESH.C.S, CHOCKANALVEETIL HOUSE, THODUPUZHA P.O., THODUPUZHA TALUK, IDUKKI. BY ADV. MR. RENJITH B.MARAR MR. L.RAJESH NARAYAN MS. LAKSHMI.N.KAIMAL MS. P.A.PRIYA RESPONDENTS: --------------- 1. THE WELFARE FUND INSPECTOR, KERALA TODDY WORKERS WELFARE FUND BOARD, THODUPUZHA. 2. THE DEPUTY TAHSILDAR (RR), THODUPUZHA, IDUKKI DISTRICT. 3. THE DISTRICT COLLECTOR, IDUKKI. 4. THE VILLAGE OFFICER, KUDAYATHOOR, THODUPUZHA, IDUKKI DISTRICT. 5. ARUN KUMAR.K.S., AGED 33, S/O.SUKUMARAN, KARAKUNNATHU HOUSE, KUDAYATHOOR P.O., KUDAYATHOOR, THODUPUZHA. R1 BY ADV. MR. RENIL ANTO, STANDING COUNSEL, R2 TO R4 BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 19950 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 16th day of July, 2009 JUDGMENT The petitioner is aggrieved of Exts.P4 and P5 notices issued under the Kerala Revenue Recovery Act, demanding the alleged dues under Section 8 (1) of the Kerala Toddy Workers' Fund Act by way of advance contribution in respect of the assessment year 2007 - 2008. The case of the petitioner is that, no demand notice was issued under the Act as contemplated under Section 8 (A) (3) and that no assessment order has been passed before the demand is raised upon the petitioner, to satisfy the alleged dues. 2. The learned standing counsel appearing on behalf of the first respondent submits that, the demand was made only in respect of the advance contribution, which is liable to be paid by the petitioner by virtue of the specific statutory requirement as stipulated under Section 8 A of the Act, subject to the final determination. However, the learned standing counsel, on instructions submits that, in view of the sequence of events, the first respondent could be directed to pass final determination orders in respect of the assessment year 2007 - '08. 3. After considering the facts and circumstances, particularly taking note of the limited scope of litigation, the first respondent is directed to pass final determination orders with respect to the WP (C) No. 19950 of 2009 : 2 : assessment year 2007 - '08, in accordance with law, after giving an opportunity of hearing to the petitioner, as expeditiously as possible, particularly since the learned counsel for the petitioner submits that 50% of the amount has already been deposited. The matter shall be finalized within two months from the date of receipt of a copy of this judgment. Till such time, the coercive proceedings, stated as being pursued against the petitioner, pursuant to Ext.P4 and Ext.P5, shall be kept in abeyance. The Writ Petition is disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd