IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR FRIDAY, THE 1ST FEBRUARY 2008 / 12TH MAGHA 1929 OP.No. 36038 of 2002(M) --------------------------------- PETITIONER: ----------------- VIJAYAKUMARAN NAIR, S/O. RAMANPILLAI, AGED 46, MANGODUKONATHU VEEDU, VEERANAKAVU P.O., KATTAKKADA. BY ADV. SRI.S.V.PREMAKUMARAN NAIR SRI.R.T.PRADEEP RESPONDENTS: ----------------------- 1. SALES TAX OFFICER, SALES TAX OFFICE, NEYYATTINKARA. 2. DEPUTY TAHASILDAR, REVENUE RECOVERY, NEYYATTINKARA. 3. T.THOMASKUTTY, KULURVILLA, KATTAKADA. 4. DEVAPALAN NAIR, THAKIDAYIL PUTHEN VEEDU, AMACHAL P.O., KATTAKADA. BY GOVERNMENT PLEADER SRI. V .TEK CHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 01/02/2008,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP NO. 60938/2002 IN OP NO. 36038/2002 M. DISMISSED 01/02/2008. SD/- T.R.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS EXT.P1. COPY OF THE NOTICE DT. 20/3/96. EXT.P2. COPY OF THE ACKNOWLEDGEMENT CARD DT. 21/3/96. EXT.P3. COPY OF THE RECEIPT DZTED 20/03/1996. EXT.P4. COPY OF THE ORDER DT. 5/12/98. EXT.P5. COPY OF THE DEMAND NOTICE DT. 20/12/00. RESPONDENT'S EXHIBITS NIL. True copy tga T.R.RAMACHANDRAN NAIR, J. ====================== O.P. No. 36038 of 2002-M. ====================== Dated this the 1st day of February, 2008. J U D G M E N T The challenge herein is against Ext.P5 revenue recovery notice. The petitioner had executed a security bond for the purpose of getting registration under the Kerala General Sales Tax Act to the 3rd respondent in the year 1990. The petitioner had offered security to the tune of 20 cents of property. The 4th respondent is the another surety. According to the petitioner, by notice Ext.P1 he had informed the discharge of his surety-ship and sought relinquishment from the liability if any. In support of the plea of despatch of Ext.P1 he has produced Ext.P2 acknowledgment card and Ext.P3 postal receipt. 2. It appears that by Ext.P4 the Addl.Commercial Tax Officer had imposed a penalty of Rs.10,24,850/-, against the dealer pursuant to which the revenue recovery notice was issued against the petitioner also. O.P. No. 36038 of 2002-M. 2 3. The learned Government Pleader on instructions submit that no relinquishment/substitution of surety was submitted at any time by the petitioner. In the light of the dispute raised by the petitioner in this writ petition, the first respondent will issue notice to the petitioner showing the nature of the liability and the amount involved in the matter. The same shall be done within six weeks from the date of receipt of a copy of this Judgment. The petitioner will be free to file objection to the same on all grounds stated herein and the first respondent will pass appropriate proceedings as regards liability, if any, against the petitioner. The same shall be done within a further period of two months thereof. Till then the recovery as per Ext.P5 will be kept in abeyance in the light of the interim order passed in CMP.No.60938/2002 in this case. The Original Petition is disposed of as above. No costs. T.R.RAMACHANDRAN NAIR, JUDGE. kvs/-