IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 5TH JUNE 2008 / 15TH JYAISHTA 1930 WP(C).No. 13364 of 2005(N) -------------------------- PETITIONER: ------------ 1. ANSAR M.I., MUNDAKKAL HOUSE, ALLAPPRA P.O., PERUMBAVOOR. 2. SHANAVAZ P.A., PUTHENPURAKKAL HOUSE, ALLAPPRA P.O., PERUMBAVOOR. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: ------------- 1. THE ADDITIONAL SALES TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR. 2. DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KUNNATHUNAD, PERUMBAVOOR. 3. K.A.ASHRAF (PROPRIETOR SINCERE TRADERS), KATTUMGAL HOUSE, ALLAPPRA P.O., PERUMBAVOOR. BY SHRI.TEKCHAND, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.13364/2005 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF THE DEMAND NOTICE UNDER SECTION 7 OF THE RR ACT ISSUED BY 2ND RESPONDENT FOR THE YEAR 2003-04 & 2004-05 TO THE 1ST PETITIONER DATED 26/03/2005. P2 : --DO-- --DO-- FOR THE YEAR 2003-04 & 2004-05 TO THE 2ND PETITIONER DATED 26/03/2005. P3 : COPY OF THE DEMAND NOTICE UNDER SECTION 34 OF THE ACT ISSUED BY 2ND RESPONDENT TO THE 1ST PETITIONER DATED 01/04/2005. P4 : --DO-- --DO-- TO 2ND PETITIONER DATED 01/04/2005. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 13364 of 2005 --------------------------------- Dated, this the 5th day of June, 2008 J U D G M E N T Petitioners’ grievance is that arrears of tax demanded is for the period prior to the date of execution of bond by petitioners as sureties. However, learned Government Pleader reported that bond does not stipulate that it is executed only for tax becoming due for the future. In the circumstances, the amount in terms of the bond should be recovered from petitioners. The writ petition is, therefore, disposed of directing respondents to recover the amount in terms of the bond. However, if payments are voluntarily made by petitioners, no collection charges should be recovered from petitioners. The payments already made should be adjusted towards tax and interest and no collection charges should be made for payments already made by petitioners. If the bond does not provide for payment of Rs.5 lakhs by each of the sureties, then recovery should be limited to only Rs.5 lakhs and not Rs.5 lakhs from each of them. (C.N.RAMACHANDRAN NAIR, JUDGE) jg