IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC WEDNESDAY, THE 12TH MARCH 2008 / 22ND PHALGUNA 1929 W.P(C).No. 7771 of 2008(A) --------------------------------- PETITIONER: -------------- C.K.JACOB, CHIRAYIL HOUSE, VELOOR KOTTAYAM. BY ADV. SRI.K.M.VARGHESE RESPONDENTS: ----------------- 1. DISTRICT COLLECTOR,KOTTAYAM COLLECTORATE,KOTTAYAM DISTRICT. 2. SALES TAX OFFICER II CIRCLE, KOTTAYAM. BY GOVT. PLEADER, SRI.C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 7771 OF 2008 A ==================== Dated this the 12th day of March, 2008 J U D G M E N T The prayer in this writ petition is to declare Ext.P3 as unsustainable. In the alternative, petitioner also seeks a direction to the 1st respondent to complete the proceedings pursuant to Ext.P3 after proper enquiry with adequate and effective opportunity to the petitioner to file his objections. 2. It is stated that when Ext.P3 show cause notice was issued by the 1st respondent proposing action under Section 65 of the Revenue Recovery Act, petitioner filed Ext.P4 preliminary objection stating inter alia that the very assessment order is the subject matter of appeal that is pending before the statutory authority. Petitioner contends that thereafter nothing was heard but then the Tahsildar sought to enforce an order under Section 65 stating that a warrant has been issued by the 1st respondent. It is his complaint that after Ext.P4 reply was filed, no enquiry of WPC 7771/08 :2 : any nature has been held by the 1st respondent with notice and opportunity to him. 3. Yet another contention raised by the petitioner is relying on Ext.P5 judgment of this court wherein according to him, the liability that is subject matter of Ext.P3, has been stayed by this court. 4. Irrespective of the merits of the contentions that are raised by the petitioner, I feel that the 1st respondent should have concluded the enquiry with notice to the petitioner and with adequate opportunity to him. From the facts as notice above, it is fairly clear that such an enquiry has been held. 5. In view of this, I dispose of this writ petition directing that the 1st respondent shall conduct an enquiry into the proceedings mentioned in Ext.P3 show cause notice, giving the petitioner adequate opportunity to appear and contest the matter. It is also made clear that the petitioner will be free to file any supplementary objection to Ext.P3, if he so desires. It is WPC 7771/08 :3 : directed that the enquiry shall be initiated and conducted with opportunity as above, as expeditiously as possible, at any rate within six weeks of production of a copy of this judgment. Writ petition is disposed of as above. ANTONY DOMINIC,JUDGE. Rp