IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 17TH JUNE 2009 / 27TH JYAISHTA 1931 WP(C).No. 36473 of 2005(P) -------------------------- PETITIONER(S): --------------- P.V. NARAYANAN, THEJUS, NALUMUKKU, P.O. CHIRAKKAL, KANNUR-11. BY ADV. SMT.VIDHYA. A.C RESPONDENT(S): --------------- 1. THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO THE GOVT. OF KERALA SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, KANNUR. 3. THE SPECIAL TAHSILDAR (R.R.)-2, TALUK OFFICE, KANNUR. GOVERNMENT PLEADER SRI. MOHAMMED RAFIQFOR R1 TO 3 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF STATEMENT OF DETAILS OF PAYMENT MADE TO INDIAN BANK, KANNUR AFTER RR PROCEEDINGS. EXT.P1(a) TRUE COPY OF RECEIPT NO.9/194 OF SPL. DEPUTY TAHSILDAR RR NO. II, KANNUR EXT.P1(b) DO.DO. OF RECEIPT NO. 15/194 DO.DO. EXT.P1(c) TRUE COPY OF RECEIPT NO. 16/194 DO.DO. EXT.P1(d) TRUE COPY OF RECEIPT NO. 18/194 DO.DO. EXT.P1(e) TRUE COPY OF RECEIPT NO. 21/194 DO.DO. EXT.P1(f) TRUE COPY OF RECEIPT NO. 29/194 DO.DO. EXT.P1(g) TRUE COPY OF RECEIPT NO.30/194 DO.DO. EXT.P1(h) TRUE COPY OF RCEIPT NO.16/2003 DO.DO. EXT.P1(i) TRUE COPY OF RECEIPT FROM TAHSILDAR KANNUR OF D.D.NO.787990 DATED 4.12.1997 OF DHANALAKSHMI BANK. EXT.P1(j) TRUE COPY OF RECEIPT NO.68/220 DATED 6.9.97 OF TAHSILDAR, KANNUR. EXT.P1(k) TRUE COPY OF RECEIPT OF TAHSILDAR KANNUR OF DHANALAKSHMI BANK DRAFT NO. 788155 DATED 1.1.98 EXT.P1(l) TRUE COPY OF RECEIPT NO. 29/213 DATED 3.6.97 OF TAHSILDAR, KANNUR EXT.P1(m) TRUE COPY OF RECEIPT DATED 26.10.2002 OF BANK OF INDIA FOR RECEIPT OF PAYMENT OF TWO CHEQUES. EXT.P1(n) TRUE COPY OF RECEIPT OF INDIAN BANK. EXT.P1(o) TRUE COPY OF RECEIPT OF INDIAN BANK DATED 31.3.2005 EXT.P2 TRUE COPY OF STTEMENT OF DETAILS OF SALES TAX PAID. EXT.P2 (a) TRUE COPY OF DD NO. 428384 OF SYNDICATE BANK, KANNUR. EXT.P2(b) TRUE COPY OF DD NO. 428385 OF DO.DO. EXT.P2(c) TRUE COPY OF RECEIPT OF BAKER'S CHEQUE BN 62/627544 DATED 28.11.97 EXT.P2(d) TRUE COPY OF RECEIPT NO. 67/220 OF TAHSILDAR, KANNUR. EXT.P2(e) TRUE COPY OF RECEIPT NO. 9/217 DATED 3.6.97 EXT.P2(f) TRUE COPY OF RECEIPT NO. 91/195 DATED 3.1.97 EXT.P3 TRUE COPY OF SUMMONS ISSUED TO THE PETITIONER BY THE LEARNED ENQUIRY COMMISSIONER AND SPECIAL JUDGE, KOZHIKODE. 3 EXT.P4 TRUE COPY OF NOTICE DATED 21.5.2005 OF THE THIRD RESPONDENT. EXT.P5 TRUE COPY OF ORDER DATED 22.11.2005 OF RDO OF THALASSERY. EXT.P6 TRUE COPY OF NOTICE DATED 5.9.2005 OF THIRD RESPONDENT. EXT.P7 TRUE COPY OF REPRESENTATION DATED 6.10.2005 OF THE PETITIONER TO RESPONDENTS 2 AND ;3 EXT.P8 TRUE COPY OF NOTICE DATED 18.11.2005 OF THE THIRD RESPONDENT. EXT.P9 TRUE COPY OF REPRESENTATION DATED ;5.12.2005 OF THE PETITIONER TO THE 2ND RESPONDENT. RESPONDENTS' EXHIBITS: ANNEXURE A LETTER NO. B3-5558/05 DATED 2.2.2006 ANNEXURE B GOP NO. 115/2005/ID DATED 25.8.2005 TRUE COPY P.S. TO JUDGE C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 36473 OF 2005 -------------------------------------------- Dated this the 17th day of June, 2009 JUDGMENT W.P.C. is filed against revenue recovery for recovery of arrears of sales tax, telephone dues, bank loan, KSEB dues, etc. Petitioner has stated that District Collector himself has granted stay against recovery proceedings. However, Collector has filed a report stating that he has granted stay for recovery against one industrial unit owned by the petitioner and no stay was granted against other recovery proceedings or for recovery against other assets of the petitioner. I do not think it is possible for this Court to consider the correctness of recovery proceedings without going into the nature of liability which are the items mentioned above. It is for the petitioner to collect details of the orders from the Sales tax authorities, KSEB, Bank, etc. or from the recovery authorities themselves and challenge the same if there is any illegality. Third respondent is directed to furnish details of liability covered by recovery proceedings to the petitioner before proceeding for recovery. W.P. is disposed of directing the recovery authority to 2 proceed for recovery of actual amount due from the petitioner. Petitioner is also free to challenge recovery, if on receipt of details there is any case for it. (C.N. RAMACHANDRAN NAIR) Judge kk 3