IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR WEDNESDAY, THE 26TH MARCH 2008 / 6TH CHAITHRA 1930 OP.No. 11289 of 2003(R) ---------------------------------- PETITIONER: ------------------- P.SREEJITH MENON, S/O.HAVILDAR (RETD) M.VELAYUDHAN NAIR KANAKALAYAM, AMBALAVATTOM, EDARIKKODE - 676 501, MALAPPURAM DISTRICT. BY ADV. SRI.P.SANTHALINGAM SRI.KAYALATT KUTTYKRISHNAN RESPONDENTS: ----------------------- 1. ADDITIONAL SALES TAX OFFICER-II, SALES TAX OFFICE, P.O.MANJERI. 2. DEPUTY TAHSILDAR (ARREAR COLLECTION), TALUK OFFICE, TIRURANGADI, MALAPPURAM DISTRICT. 3. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MALAPPURAM - 676 505. 4. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 5. SAMIR REMEDIES LTD., SUN HOUSE, C.G.ROAD, OPP.NAVARANGAPURA TELEPHONE EXCHANGE, AHMEDABAD - 380 006. BY GOVERNMENT PLEADER SMT.SMITHA BABU THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 26/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. NO.11289/2003 ORDER ON CMP. NO.19389/2003 IN OP. NO.11289/2003 DISMISSED 26.03.2008 SD/- T.R.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONERS EXHIBITS EXT.P1:- COPY OF THE REGISTRATION CERTIFICATE DT. 13.2.95 ISSUED BY AST. REGISTRAR OF COMPANIES, GUJARAT. EXT.P2:- COPY OF THE ORDER NO.C5-38053/96/DT. 29.7.96 FOR TRANSFER OF ASSESSMENT RECORDS ISSUED BY BOARD OF REVENUE (TAXES), TRIVANDRUM TO THE 5TH RESPONDENT. EXT.P3:- COPY OF THE LETTER DT. 30.7.98 REGIONAL SALES MANAGER OF 5TH RESPONDENT TO IST RESPONDENT. EXT.P4:- COPY OF THE LETTER REGARDING STOPPAGE OF THE C&F AGENCY AT CHUNGAVATTY, KOTTAKKAL. EXT.P5(a):- COPY OF THE REVENUE RECOVERY NOTICE IN FORM NO.1 DT. 21.2.03 ISSUED BY DY.TAHSILDAR, TIRURANGADI TO THE PETITIONER. EXT.P5(b):- COPY OF THE REVENUE RECOVERY NOTICE IN FORM NO.10 DT.21.2.03 ISSUED BY DY. TAHSILDAR, TIRURANGADI TO THE PETITIONER. EXT.P6:- COPY OF THE LETTER DT. 1.8.98 ISSUED BY THE 5TH RESPONDENT TO THE PETITIONER. EXT.P7:- COPY OF THE PETITIONER SUBMITTED BY THE PETITIONER BEFORE 3RD RESPONDENT. EXT.P8:- COPY OF THE APPEAL SUBMITTED BY THE PETITIONER BEFORE 4TH RESPONDENT. EXT.P9:- COPY OF THE LIST OF MEDICIINES USED TO BE SUPPLIED BY THE 5TH RESPONDENT AS PER THE OLD RECORDS AVAILABLE. EXT.P10:- COPY OF THE DOCUMENT DT. 7.4.93. /TRUE COPY/ P.A. TO JUDGE tss T.R.RAMACHANDRAN NAIR, J = = = = = = = = = = = = = = = = O.P.No. 11289 OF 2003-R = = = = = = = = = = = = = Dated this the 26th day of March, 2008. = = = = = = = = == = = = = = = = = = = J U D G M E N T Aggrieved by the revenue recovery proceedings initiated against the petitioner, the petitioner has filed this original petition. He was one of the partners of a partnership firm under the name and style Elixer Enterprises at Edarikode near Kottackal. The 5th respondent is a company incorporated under the Companies Act, as evidenced by Ext.P1. The firm has taken a clearing and forwarding agency of the 5th respondent. It was an assessee for the purpose of Sales Tax, borne on the rolls of the Sales Tax Officer, Second Circle, Kalamassery. As per the order dated 29.7.1996 of the Board of Revenue (Taxes), Thiruvananthapuram, the assessments files in respect of them were transferred to the office of the Sales Tax Officer, Manjeri. The petitioner has clearly stated in the original petition that the petitioner or partnership firm had no connection with the 5th respondent even as a C&F agent, with effect from August, 1998. But by Ext.P5(a) and P5(b), demands have been raised against O.P.No. 11289 OF 2003-R 2 the petitioner towards sales tax dues standing in the name of 5th respondent. The petitioner contends that the revenue recovery notices issued to him are totally illegal. 2. Complaining about the illegal steps taken against him, he has approached Deputy Commissioner of Commercial Taxes, by way of Ext.P7. The petitioner has sought for withdrawal of revenue recovery proceedings against him since he was never involved in the matter. He has filed Ext.P8 before the Commissioner of Commercial Taxes, Thiruvananthapuram also seeking similar reliefs. 3. At any rate, the revenue recovery proceedings can be initiated only against the assessee. Herein, the petitioner has disputed liability to pay sales tax. It is up to the requisition authority to enquire into the matter. Learned Government Pleader on instructions submitted that as far as the requisition authority is concerned, requisition was issued only in the name of 5th respondent, company. The issue therefore has to be considered in detail by the Deputy Commissioner. Hence there will be a direction to the 3rd respondent to consider and pass orders on Ext.P7 with notice to the petitioner and after affording O.P.No. 11289 OF 2003-R 3 an opportunity for hearing to him. The interim order passed by this Court in C.M.P.No.19389/03 will continue to be in force till orders are passed and communicated to the petitioner. O.P. is disposed of as above. T.R.RAMACHANDRAN NAIR JUDGE bkn/-