IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 1ST APRIL 2008 / 12TH CHAITHRA 1930 W.P(C).No. 10597 of 2008(J) ---------------------------------- PETITIONER: -------------- HOTEL ANANTHASAYANAM (P) LTD., REPRESENTED BY MANAGING DIRECTOR, SRI.K.SADASIVAN, LINCESEE OF HOTEL PRESIDENT, S.S.KOVIL ROAD, THAMPANOOR, THIRUVANANTHAPURAM- 695 101. BY ADV. SRI.SAJU J.VALLYARA RESPONDENTS: ----------------- 1. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. 2. THE TAHSILDAR (RR), FORT, THIRUVANANTHAPURAM. BY GOVT. PLEADER, SRI. I.V. PRAMOD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ANTONY DOMINIC, J. = = = = = = = = = = = = = = = = W.P.(C) No. 10597 OF 2008 J = = = = = = = = = = = = = = = = Dated this the 1st April, 2008 J U D G M E N T Petitioner is facing revenue recovery proceedings initiated by the respondents for realisation of sales tax dues. Subsequent to the accrual of the liability to the department towards sales tax, the hotel in question was transferred to the petitioner. In order to enforce the liability recovery proceedings were initiated and it is stated that after the writ petition was filed, on the face of threat of recovery action, petitioner was compelled to pay Rs.1,28,200/-. 2. Assailing the correctness of the revenue recovery action against the petitioner/transferee of the hotel learned counsel for the petitioner would argue that he cannot be made liable for the dues of his transferor. I am not in a position to accept this contention. This is for the reason that under the provisions of the KVAT and KGST Act, once default is committed there is a charge created on the property of the defaulter. In this case, it is subsequent to the W.P.(C) No. 10597 OF 2008 -2- default and the statutory creation of charge that the property in question was transferred. If that be so, the respondents are entitled to initiate recovery proceedings against the property ignoring the subsequent transfer that has taken place. 3. In such circumstances, if at all, the remedy available to the petitioner is to pay the amount and get the same recovered from his transferor by filing a civil suit. This writ petition cannot be entertained. Writ petition fails and is dismissed. ANTONY DOMINIC JUDGE jan/-