IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE THOTTATHIL B.RADHAKRISHNAN FRIDAY, THE 14TH MARCH 2008 / 24TH PHALGUNA 1929 WP(C).No. 37411 of 2007(D) --------------------------------------- PETITIONER: ------------------- M/S. TRICOTT MILLS LTD., NATTIKA, TRICHUR-680 566, REP. BY ITS MANAGING DIRECTOR, C. RAJAN MENON, NOW RESIDING AT SOLARIS II, 401, 4TH FLOOR, 46-48 SAKI VIHAR ROAD, POWAI,MUMBAI. BY ADV. SRI.M.P.ASHOK KUMAR. RESPONDENTS: ------------------------ 1. THE DISTRICT COLLECTOR, THRISSUR. 2. THE TAHSILDAR, REVENUE RECOVERY, CHAVAKKAD, THRISSUR DISTRICT. 3. THE ASSISTANT EXECUTIVE ENGINEER, KERALA STATE ELECTRICITY BOARD,IRINJALAKKUDA CIRCLE, THRISSUR DISTRICT. 4. THE KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION, SECOND FLOOR, CHOICE TOWERS, MANORAMA JUNCTION, COCHIN-16, REP. BY ITS MANAGING DIRECTOR. 5. THE ASSISTANT COMMISSIONER (ASSESSMENT), DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR DISTRICT. 6. THE ASSISTANT COLLECTOR OF CUSTOMS (SLR) CUSTOM HOUSE, COCHIN-09. 7. THE ASSESSING OFFICER, TEXTILE COMMITTEE SOUTH ZONE, THADAKAM ROAD, COIMBATORE-2. BY GOVERNMENT PLEADER SMT. M.K. PUSHPALATHA, ADV. SRI.P.PARAMESWARAN NAIR,ASST.S.G, ADV. SRI.M.PATHROSE MATTHAI (SR.), ADV. SRI.SAJI VARGHESE, ADV. SRI.C.K.KARUNAKARAN, SC FOR KSEB. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/03/2008, ALONG WITH W.P.(C). NO. 35924/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.37411/2007: APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE ORDER OF THE BIFR DTD. 28/11/2000. EXT.P.2: COPY OF THE REVENUE RECOVERY NOTICE DTD. 23/10/2007. EXT.P.3: COPY OF THE INTERIM ORDER IN W.P.(C). NO. 35924/07 DTD. 05/12/2007. EXT.P.4: COPY OF THE REVENUE RECOVERY NOTICE DTD. 22/11/2007. EXT.P.5: COPY OF THE NOTICE DTD. 05/10/1996 ISSUED BY THE R.6. EXT.P.6: COPY OF THE NOTICE-DATED 28/12/2001 ISSUED BY THE R.4. EXT.P.7: COPY OF THE NOTICE DTD. 12/11/2007 ISSUED BY THE DEPUTY COMMISSIONER. EXT.P.8: COPY OF THE LETTER DTD. 05/09/2001. EXT.P.9: COPY OF THE LETTER DTD. 28/11/2007. EXT.P.10: COPY OF THE ORDER DTD. 01/01/2008 PASSED BY THE ASSISTANT COMMISSIONER (ASSTMT.), THRISSUR. EXT.P.10.A: COPY OF THE ORDER DTD. 01/01/2008 PASSED BY THE ASSISTANT COMMISSIONER (ASSTMT), THRISSUR. EXT.P.10.B: COPY OF THE ORDER DTD. 31/12/2007 PASSED BY THE ASSISTANT COMMISSIONER (ASSMT), THRISSUR. EXT.P.10.C: COPY OF THE ORDER DTD. 31/12/2007 PASSED BY THE ASSISTANT COMMISSIONER (ASSMT), THRISSUR. EXT.P.10.D: COPY OF THE ORDER DTD. 31/12/2007 PASSED BY THE ASSISTANT COMMISSIONER (ASSMT), THRISSUR. EXT.P.10.E: COPY OF THE ORDER DTD. 01/01/2008 PASSED BY THE ASSISTANT COMMISSIONER (ASSMT), THRISSUR. EXT.P.10.F: COPY OF THE ORDER DTD. 31/12/2007 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.G: COPY OF THE ORDER DTD. 31/12/2007 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.H: COPY OF THE ORDER DTD. 31/12/2007 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.I: COPY OF THE ORDER DTD. 31/12/2007 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.J: COPY OF THE ORDER DTD. 01/1/2008 PASSED BY THE ASST. COMMISSIONER. W.P.(C). NO.37411/2007: EXT.P.10.K: COPY OF THE ORDER DTD. 01/01/2008 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.L: COPY OF THE ORDER DTD. 02/01/2008 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.M: COPY OF THE ORDER DTD. 02/01/2008 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.N: COPY OF THE ORDER DTD. 02/01/2008 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.O: COPY OF THE ORDER DTD. 02/01/2008 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.P: COPY OF THE ORDER DTD. 02/01/2008 PASSED BY THE ASST. COMMISSIONER. EXT.P.10.Q: COPY OF THE ORDER DTD. 02/01/2008 PASSED BY THE ASST. COMMISSIONER. EXT.P.11: COPY OF THE ORDER DTD. 27/12/2007 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.A: COPY OF THE ORDER DTD. 27/12/07 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.B: COPY OF THE ORDER DTD. 28/12/07 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.C: COPY OF THE ORDER DTD. 28/12/07 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.D: COPY OF THE ORDER DTD. 28/12/07 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.E: COPY OF THE ORDER DTD. 31/12/07 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.F: COPY OF THE ORDER DTD. 31/12/07 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.G: COPY OF THE ORDER DTD. 31/12/2007 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.H: COPY OF THE ORDER DTD. 31/12/07 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.11.I: COPY OF THE ORDER DTD. 31/12/07 PASSED BY THE DEPUTY COMMISSIONER. EXT.P.12: COPY OF THE LETTER DTD. 02/01/2008 ISSUED BY THE TEXTILE COMMITTEE. EXT.P.13: COPY OF THE D.D. NO. 854439 DTD. 10/01/2008. EXT.P.14: COPY OF THE LETTER DTD. 15/01/2008 ISSUED BY THE KSIDC. EXT.P.15: COPY OF THE LETTER DTD. 15/01/2008 ISSUED BY THE KERALA FINANCIAL CORPORATION. W.P.(C). NO.37411/2007: EXT.P.16: COPY OF THE ST. NO. 2098A/06 DTD. 17/01/2008. EXT.P.17: COPY OF THE ST. NO. 2130/06 DTD. 17/01/2008. EXT.P.18: COPY OF THE ST. NO. 2131/06 DTD. 17/01/2008. EXT.P.19: COPY OF THE ST. NO. 2132/06 DTD. 17/01/2008. EXT.P.20: COPY OF THE ST. NO. 2133/06 DTD. 17/01/2008. EXT.P.21: COPY OF THE LETTER DTD. 06/12/2007. RESPONDENT'S EXHIBITS: EXT.R1.A: COPY OF THE STATEMENT RECEIVED FROM THE ASSISTANT COMMISSIONER (ASSMT.), SPECIAL CIRCLE, THRISSUR ALONG WITH HIS COVERING LETTER DTD. 19/02/2008. EXT.R1.B: COPY OF THE LETTER OF THE DEPUTY COMMISSIONER OF CUSTOMS DTD. 03/01/2008. //TRUE COPY// prv. THOTTATHIL B.RADHAKRISHNAN, J. ------------------------------------------- W.P(C).Nos.37411 & 35924 OF 2007 ------------------------------------------- Dated this the 14th day of March, 2008 JUDGMENT These writ petitions relate to the same establishment. It has arrears of different types. Amounts are due to the State of Kerala as Sales Tax arrears. Outstandings are there to the Union of India under the Customs Laws and to the Kerala State Electricity Board. Certain amounts are due to the Kerala State Industrial Development Corporation also. 2. Revenue recovery proceedings have been initiated consolidating the demands and proceedings are going on. 3. In so far as KSIDC is concerned, that institution has come out offering the petitioner the benefit of certain schemes. It is stated that certain benefits have been extended by the Electricity Board also, by relieving the petitioner from recovery from 31.3.2008 and slashing the interest component. The Customs Department stands by its demand. In so far as the demands of WPC.37411/07 & 35924/07 2 the Sales Tax Department are concerned, there have been various orders by which the demands, as originally stood, are modified. The petitioner would have right to challenge some of the modification orders which were issued pending these writ petitions. 4. The aforesaid scenario will show that the relief sought for by the petitioner in these writ petitions, which relate to the total amounts that have to be recovered from it, can be effectively and easily arrived at by the authority carrying on the revenue recovery proceedings in exercise of authority under the Revenue Recovery Act. This is because, any demand issued under the Revenue Recovery Act has to be enforced in terms of that Statute and matters relating to satisfaction, discharge and execution of those proceedings are to be determined by the executing officer. It would be open to the petitioner to bring to the attention of such officer all subsequent events and if the second respondent is notified by the petitioner of such subsequent events, that may deplete the total outstandings. The second respondent will have to re-work the outstandings and further proceed with the WPC.37411/07 & 35924/07 3 recovery steps to ensure that the recovery is made. If any establishment like the KSEB or the KSIDC does not want the recovery officer to proceed with its demands, they will be at liberty to bring that to the notice of the recovering officer. Since the petitioner has certain modified orders under the Sales Tax laws, which were passed during the pendency of these writ petitions, it is directed that the petitioner should be given time of one month from today to place on record of the second respondent any order of stay or any other materials on the basis of which the petitioner claims that recovery proceedings cannot be had for any particular amount. If the petitioner places such materials within a period of one month, the second respondent will take appropriate action as stated above and further proceed with the recovery steps accordingly. These writ petitions are ordered accordingly, repelling all contentions as to prior notice. Sd/- THOTTATHIL B.RADHAKRISHNAN, Judge kkb.