IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.M.SHAFFIQUE SATURDAY, THE 3RD DECEMBER 2011 / 12TH AGRAHAYANA 1933 WP(C).No. 10070 of 2005(W) ---------------------------------------- PETITIONER(S): ------------------------ ROY JOSEPH, MULLAPARAMBIL HOUSE, MARADU P.O., COCHIN-682 304. BY ADV. SRI.S.VIJAYAN NAYAR RESPONDENT(S): --------------------------- 1. THE TAX RECOVERY OFFICER, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-2, ERNAKULAM. 2. M/S. MOUNTAIN BUILDERS, CIVIL CONTRACTOR, VYTTILA, COCHIN-682 019, REPRESENTED BY ITS MANAGING PARTNER, A.A. GEORGE. R1 BY SRI.P.K.R.MENON, SENIOR ADVOCATE ADV. SRI.GEORGE K. GEORGE, SC FOR IT R2 BY ADV. SRI.B.JAYASANKAR. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 03/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: rs WP(C).No. 10070 of 2005(W) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 COPY OF THE ASSESSMENT YEAR 1997-98 DATED 30/10/2003. EXT.P1A COPY OF THE ASSESSMENT YEAR DATED 30/10/2003 FOR 1998-99. EXT.P2 COPY OF THE ASSESSMENT YEAR 1997-98 DATED 31/12/2003. EXT.P2A COPY OF THE ASSESSMENT YEAR 1998-99 DATED 31/12/2003. EXT.P3 COPY OF THE REVISED ASSESSMENT ORDER FOR ASSESSMENT YEAR 1997-98 DATED 24/09/2004. EXT.P3A COPY OF THE REVISED ASSESSMENT ORDER FOR ASSESSMENT YEAR 1998-99 DATED 24/09/2004. EXT.P4 COPY OF THE PARTNERSHIP DEED DATED 01/04/1998. EXT.P5 COPY OF THE NOTICE DATED 02/02/2005 FROM TAX RECOVERY OFFICER. EXT.P6 COPY OF THE REPLY DATED 16/02/2005. EXT.P7 COPY OF THE DEMAND NOTICE DATED 01/03/2005. EXT.P8 COPY OF THE REPLY DATED 15/03/2005. EXT.P9 COPY OF THE LETTER DATED 02/12/2003 TO M/S.MOUNTAIN BUILDERS FROM INCOME TAX OFFICER. EXT.P9A COPY OF THE STATEMENT DATED 28/11/2000. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE rs A.M.SHAFFIQUE, J * * * * * * * * * * * * * W.P.C.No.10070 of 2005 ---------------------------------------- Dated this the 3rd day of December 2011 J U D G M E N T This writ petition is filed challenging Exts.P5 and P7 on the ground that the petitioner retired from the partnership firm known as Mountain Builders with effect from 01/04/1998 and therefore he has no liability to pay the tax demanded. 2. According to the department, the demand is raised for the assessment year 1997-'98 and 1998-'99 and since even according to the petitioner, his retirement is on 01/04/1998, he is liable for payment of the said demand, he being a partner of the firm. It is also stated by the learned counsel for the department that recovery from the assets of the partnership firm has become very difficult on account of other attachments. Since the liability of a partner is joint and several and co-exist with that of the firm, the petitioner cannot claim any concession in that regard. 5. In these circumstances, I do not think that there is any merit in the above writ petition and accordingly the same stands dismissed. (A.M.SHAFFIQUE, JUDGE) jsr // True Copy// PA to Judge THOMAS.P.JOSEPH,J. Crl.M.C.No. of 200 ORDER 19/01/2011