IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 13TH JULY 2011 / 22ND ASHADHA 1933 WP(C).No. 14295 of 2011(J) -------------------------------------- PETITIONER(S): ----------------------- M.V.THOMAS, MOOKANCHERY,FLAT -5C SKY LINE GATE WAY, PATHADIPALAM ERNAKUALM BY ADV. SRI.SUNIL NAIR PALAKKAT SRI.K.N.ABHILASH SMT.R.LEELA RESPONDENT(S): -------------------------- 1. THE DISTRICT COLLECTOR, ERNAKUALM DISTRICT, COLLECTORATE, ERNAKULAM-682030 2. THE DEPUTY TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE KUNATHUNADU,PERUMBAVOOR-683542. *ADDL. R3 IMPLEADED. 3. COMMERCIAL TAX OFFICER (W.C.), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, ERNAKUALM 682 031. *ADDL. R3 IS IMPLEADED AS PER ORDER DT. 28.6.2011 IN IA. 9936/2011. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.14295/2011 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE NOTICE DTD. 20.5.2011 ISSUED BY THE IST RESPONDENT. P2:- COPY OF THE STATEMENT DTD. 20.5.2011 FILED BY THE PETITIONER. RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.14295 OF 2011 ---------------------------------------------- Dated this the 13th day of July, 2011 JUDGMENT The petitioner challenges proceedings under Section 65 of the Kerala Revenue Recovery Act for arresting the petitioner and detaining him in civil prison for non-payment of arrears of sales tax due from a Company of which the petitioner was a Director. Although the petitioner has challenged his liability itself, he now confines his relief for a consideration of the question as to whether the petitioner has enough means to pay the debt. According to the petitioner, as per the Supreme Court decision on the subject, revenue recovery proceedings being only a mode of recovery of a debt, all provisions of the Civil Procedure Code are applicable to such recovery in which case the petitioner can be arrested and detained in prison only if the petitioner has means to pay the dues and he consciously neglects to pay the same. 2. I have heard the learned Government Pleader also. I am of opinion that the question as to whether the petitioner has enough means to pay the debt is a question which has to be W.P.(C)No.14295/11 2 considered by the District Collector in the first instance. Accordingly, this writ petition is disposed of with a direction to the 1st respondent to enquire into the means of the petitioner and decide the question as to whether the petitioner has sufficient means to pay the debts sought to be recovered now. Before passing final orders in the matter, the petitioner shall be afforded an opportunity of being heard also. Orders as directed above shall be passed by the 1st respondent District Collector within a period of three months from the date of receipt of a copy of this judgment. Till then, interim order passed by this Court shall continue to be in force. S. SIRI JAGAN, JUDGE acd W.P.(C)No.14295/11 3 W.P.(C)No.14295/11 4