IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 22ND AUGUST 2008 / 31ST SRAVANA 1930 WP(C).No. 15369 of 2005(D) -------------------------- PETITIONER: ------------ 1. KOLLAM TALUK KASHUVANDI THOZHILALI UNION (CITU), REPRESENTED BY ITS JOINT SECREARY, MAJEED, UMAYUANALLOOR P.O. KOLLAM DISTRICT. 2. KERALA KASHUVANDI THOZHILALI CONGRESS (INTUC), REPRESENTED BY KOTTYAM BRANCH, SECRETARY, UMAYANALLOOR THULASI, BINU NIVAS, UMAYANALLOOR P.O. KOLLAM DISTRICT. 3. KASHVUANDI WORKERS UNION (UTUC), KOTTIYAM UNIT REPRESENTED BY VICE PRESIDENT, THAJUDEEN, ANUVILA VEEDU, PERAYAM, UMAYANALLOOR PO KOLLAM DISTRICT. 4. C.CHANDRAMATHI AMMA, AMBIKA BHAVAN, VADAKKUMKARA KIZHAKKU, ESTATE P.O. KOLLAM DISTRICT. 5. K.SARASWATI, PUNDALA VILA VEEDU, UMAYANALLOOR P.O. MYLAPORE, KOLLAM DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENTS: ------------- 1. TAHSILDAR, REVENUE RECOVERY, TALUK OFFICE, KOLLAM. 2. RAJAMONI AMMA, PROPRIETRIX, M/S.RAJ CASHEW COMPANY, KOLLAM. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT,TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. R1&3 BY G.P. SMT.SMITHA SUKUMARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF NOTICE ISSUED BY R1 DT.16.4.2005. P2: COPY OF REPRESENTATION FILED BEFORE R2 BY THE PETITIONERS DT.13.5.2005. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.15369 of 2005 .................................................................... Dated this the 22nd day of August, 2008. JUDGMENT The W.P. was filed challenging recovery proceedings for recovery of arrears of sales tax. Since there was no stay, it is not known whether recovery is already effected. The petitioners are employees' Unions whose case is that amounts are due to them. However, petitioners' claim should not stand in the way of recovery of arrears of revenue due to the State. The W.P. is accordingly disposed of directing the Tahsildar to sell the defaulter's property. It is open to the petitioners to make claim petition for their dues and the Tahsildar will consider priority of petitioners' claim over Government dues and if petitioners have priority, payment should be made to them and balance should be appropriated towards dues to the State. However, if State has priority, adjustments will be made first for recovery of arrears of tax and balance if any will be utilised for settlement of claim of the employees' Unions. C.N.RAMACHANDRAN NAIR Judge pms