IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 22ND FEBRUARY 2008 / 3RD PHALGUNA 1929 WP(C).No. 34139 of 2007(L) -------------------------- PETITIONER: --------------- SUNIMOL.T.C., D/O.CHACKO JOSEPH, THEKKUMKATTIL HOUSE, IRINGOL P.O., PERUMBAVOOR. BY ADV. SRI.C.S.MANU SRI.S.K.PREMRAJ SRI.ANOOP JOSEPH SRI.ANOOP.V.NAIR SRI.ABHILASH AKBAR SRI.T.B.SIVAPRASAD RESPONDENTS: ----------------- 1. STATE OF KERALA, REP. BY SECRETARY TO GOVT. OF KERALA, DEPARTMENT OF REVENUE, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. DISTRICT COLLECTOR, ERNAKULAM. 3. SPECIAL TAHSILDAR, REVENUE RECOVERY, ALUVA. 4. VILLAGE OFFICER, PERUMBAVOOR VILLAGE, ERNAKULAM. 5. COMMERCIAL TAX OFFICER, IIND CIRCLE, PERUMBAVOOR. BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. =============== W.P.(C) NO. 34139 OF 2007 L ==================== Dated this the 22ndday of February, 2008 J U D G M E N T The prayer sought for in this writ petition is to direct the respondents not to proceed against the property of the petitioner covered by Ext.P1 by way of revenue recovery proceedings. Petitioner also seeks a declaration that the aforesaid property is not liable to be proceeded against for realising the sales tax dues of the transferor Sri.Chacko Joseph. 2. According to the petitioner, by Ext.P1 dated 23/8/2000, the property mentioned therein was transferred by Sri.Chacko Joseph, who was none other than her father, to her. It is stated that on 18/7/06, the assessments under the KGST Act for the years 1995-96 and 1996-97 were completed and Exts. P2 to P4 were issued in the name of the transferor. Petitioner contends that since the assessment orders were passed much later to the transfer of the property in her favour, the property WPC 34139/07 :2 : cannot be proceeded against. It is also the case of the petitioner that previously though assessment was completed, that was in the name of Smt.Sosamma Paul and that in appeal that order was set aside. 3. In the counter affidavit filed by the respondents what is stated is that the assessment for the year 1995-96 and 1996- 97 were completed on 24/2/1999 and 15/2/2001 respectively. It is stated that the assessment orders for 1995-96 was served on 11/3/1999 and revenue recovery steps were initiated on 28/4/1999. It is also stated that an OP was filed before this court by the transferor as OP No.18930/99 and an order of stay was granted on remitting Rs.2 lakhs. It is stated that subsequently, the assessment was revised on 15/2/2000 and the revised assessment was served and revenue recovery steps were initiated on 24/4/2001. It is also stated that assessment for 1996-97 were completed on 15/2/2001. 4. In the statement, it is also stated that proceedings were initiated against Smt.Sosamma Paul, who was one of the partners of the assessee firm and that in the appeal, the transferor Sri.Chacko Joseph filed an affidavit undertaking the WPC 34139/07 :3 : entire liability and that it was on that basis the assessment was set aside. Thus the stand of the respondents, as is seen from the statement, is that the original assessment was completed and served much prior to 23/8/2000 and that the transfer of the property is subsequent thereto. 5. If as a matter of fact, transfer has taken place subsequent to the completion of the assessment as above, petitioner cannot justifiably contend that the property is liable to be excluded as is now claimed in this writ petition. Facts would show that though the revised assessment was issued subsequent to the transfer, but it can only be taken as a continuation of the original proceedings. If that be so, prior to the transfer, the property carried the liability of the transferor and therefore revenue recovery proceedings now initiated cannot be faulted. In any case, the transferor having undertaken the liability, the petitioner cannot wriggle out of its consequences Writ petition fails and is dismissed. ANTONY DOMINIC,JUDGE. Rp