IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 27TH JULY 2011 / 5TH SRAVANA 1933 WP(C).No. 20517 of 2011(L) -------------------------- PETITIONER(S): ---------------------- JIMMY JOSE, S/O.JOSE THOMAS RESIDING AT G245, PANAMPILLY NAGAR KOCHI 682 036. BY ADVS. SRI.G.HARIHARAN SRI.PRAVEEN.H. RESPONDENT(S): -------------------------- 1. DEPUTY TAHSILDAR (RR) KANAYANNUR TALUK ERNAKULAM 682 011. 2. VILLAGE OFFICER,ERNAKULAM VILLAGE ERNAKULAM 682 021. 3. COMMERCIAL TAXES OFFICER KVAT CIRCLE II, KALAMASSERY, ERNAKULAM DISTRICT 683 104. 4. M/S. STABLE MAGNET WIRE PRIVATE LTD PLOT NO.4, COCHIN SPECIAL ECONOMIC ZONE, KOCHI 682 037. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 20517 of 2011(L) ------------------------------------- APPENDIX ---------------- PETITIONER'S EXHIBITS ------------------------------------ EXT.P1. COPY OF FRESH CERTIFICATE OF INCORPORTION CONSEQUENT ON CHANGE OF NAME ISSUED BY THE REGISTRAR OF COMPANIES (KERALA) ON 8.5.2000. EXT.P2. COPY OF DEMAND NOTICE NO.E6-22/08-09/55 DATED 9.12.08 ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY A . EXT.P3. COPY OF THE DEMAND NOTICE NO.E6-25/08-09/ST DATED 9.12.08 ISSUED UNDER SECTION 7 OF THE REVENUE RECOVERY ACT IS PRODUCED HEREWITH AND MARKED AS. EXT.P4. COPY OF THE JUDGMENT IN WPC NO.1955/2009 PASSED BY THIS HON'BLE COURT ON 17.3.2010. EXT.P5. COPY OF THE INTERIM ORDER DT. 20.05.2010 MADE IN W.A. NO.811/2010 PASSED BY A DIVISION BENCH OF THIS HON'BLE COURT. EXT.P6. COPY OF THE COMMON JUDGMENT MADE IN WRIT APPEAL NO.811/2010, W.A.988/2010 AND W.A.379/2001 DT. 10.6.2011. RESPONDENT'S EXHIBITS : NIL --------------------------------------- / TRUE COPY / P.A. TO JUDGE VK S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.20517 OF 2011 ---------------------------------------------- Dated this the 27th day of July, 2011 JUDGMENT The petitioner who is director of a Company challenges recovery proceedings for recovery of alleged tax amounts due from the Company. According to the petitioner, the Company is a Public Limited Company and therefore, directors are not liable for the dues of the Company under Section 39 of the Kerala Value Added Tax Act. 2. I have heard the learned Government Pleader also. Admittedly, the petitioner and his brother had filed W.P.(C) No.1955/2009, which was disposed of holding that the petitioner and his brother are liable to clear the dues under the Kerala General Sales Tax Act and Central Sales Tax Act with interest. Against the same, the petitioner and his brother had filed W.A.No.811/2010. The Company had also filed W.A.No.988/2010. In those Writ Appeals Ext.P6 common judgment has been passed by the Division Bench of this Court. That being so, the petitioner cannot file another writ petition for W.P.(C)No.20517/11 2 the reliefs prayed for in this writ petition, insofar as the petitioner ought to have raised these contentions in those writ appeals. If the petitioner has any case that such contention has been raised and has not been considered by the Division Bench, the remedy of the petitioner lies in filing a review petition in that writ appeal. Without prejudice to that right, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd W.P.(C)No.20517/11 3