IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN FRIDAY, THE 29TH JULY 2011 / 7TH SRAVANA 1933 WP(C).No. 4887 of 2011(I) ----------------------- PETITIONER : --------------------- N.RAJAMONY AMMA, W/O.LATE K.JANARDHANAN PILLAI, VASANTH VIHAR, KOCHUPILAMOODU, KOLLAM. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): ------------------------- 1. ASST.COMMISSIONER (ASSMT)., SPECIAL CIRCLE, ALAPPUZHA - 688 005. 2. TAHSILDAR, TALUK OFFICE, CHERTHALA - 688524. 3. TAHSILDAR (REVENUE RECOVERY), TALUK OFFICE, KOLLAM - 691 001. 4. ASST.COMMISSIONER (ASSMT), SPECIAL CIRCLE, KOLLAM - 691 001. 5. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 01. R1 TO R5 BY GOVT. PLEADER C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/07/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- WP(C).No. 4887 of 2011(I) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT DATED 14/09/2007. EXT.P2 : COPY OF JUDGMENT IN WP(C) NO. 31245/07 OF THIS HON'BLE COURT DATED 30/09/2009. EXT.P3 : COPY OF COVERING LETTER OF THE PETITIONER DATED 09/04/2010. EXT.P4 : COPY OF NOTICE IN FORM NO. 16 ISSUED BY THE 3RD RESPONDENT DATED 12/11/2010. EXT.P5 : COPY OF LETTER ISSUED BY THE 3RD RESPONDENT DATED 21/12/2009. EXT.P6 : COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT DATED NIL. EXT.P7 : COPY OF NOTICE ISSUED BY 3RD RESPONDENT DATED 21/03/2006. EXT.P8 : COPY OF REPRESENTATION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 03/02/2011. RESPONDENT'S EXHIBITS - NIL //TRUE COPY// P.A. TO JUDGE Mn S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.4887 of 2011 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 29th day of July, 2011 J U D G M E N T The petitioner was a former Director of a company by name M/s. Janso Soft Drinks Private Limited. She ceased to be the director of the company on 02.01.1987. Now proceedings have been initiated against the petitioner for recovery of amounts due from the company. The petitioner challenges the same. According to the petitioner, this question was earlier considered by this court in Ext.P2 judgment holding that the petitioner cannot be proceeded against for the dues of the company in view of the fact that the petitioner ceased to be a Director of the company even before the amendment of the Kerala General Sales Tax Act which amendment is only prospective. The learned Government Pleader today submits that, the revenue recovery proceedings against the petitioner personally has been withdrawn. This is recorded and the writ petition is closed. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE shg/