Kerala High Court
Vijaya.P. Nair vs The Commercial Tax Officer on 24 July, 2014
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
THURSDAY, THE 24TH DAY OF JULY 2014/2ND SRAVANA, 1936
WP(C).No. 13238 of 2014 (D)
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PETITIONER(S):
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VIJAYA.P. NAIR, AGED 65 YEARS
W/O.LATE PRABHAKARAN NAIR, AISWARYA, PANDANKARY P.O.
EDATHUA, ALAPPUZHA DISTRICT.
BY ADV. SRI.L.RAJESH NARAYAN
RESPONDENT(S):
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1. THE COMMERCIAL TAX OFFICER
HARIPPAD 690 514
2. THE DEPUTY TAHSILDAR (RR)
TALUK OFFICE, KUTTANAD 679 533.
R1 & 2 BY ADV. GOVERNMENT PLEADER, SMT. SHOBA ANNAMMA EAPEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
24-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 13238 of 2014 (D)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXT.P-1: COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT
EXT.P-1(A): COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT
EXT.P-2: COPY OF DOCUMENT NO.1982/2000 OF THE
EXT.P-3: COPY OF OBJECTION FILED BY THE PETITIONER
EXT.P-4: COPY OF ORDER IN WPC NO.10594/2014 OF THIS HON'BLE COURT
EXT.P-5: COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT
EXT.P-5(A): COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT
EXT.P-6: COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT
EXT.P-6(A): COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT
EXT.P-7: COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT
EXT.P-7(A): COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT
EXT.P-8: COPY OF NOTICE IN FORM NO.1 ISSUED BY THE 2ND RESPONDENT
EXT.P-8(A): COPY OF NOTICE IN FORM NO.10 ISSUED BY THE 2ND RESPONDENT
RESPONDENT(S)' EXHIBITS
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// True copy //
PA to Judge
das
K. VINOD CHANDRAN, J.
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W.P.(C) No. 13238 of 2014
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Dated this the 24th day of July, 2014
J U D G M E N T
The petitioner is aggrieved with the recovery proceedings initiated against the petitioner for the sales tax arrears of a firm, in which, her deceased husband was a partner. The demand was raised as per Exts.P1 and P5 to P8, for various periods. Admittedly, the petitioner's husband was a partner of a firm, which committed default in payment of sales tax and the petitioner was also a surety, as is disclosed from the Form No.6 security bond executed, as produced by the Government as Ext.R1(a). The dispute is with respect to the recovery proceedings, being proceeded with, which demand evidently is in excess of the amount secured by the security bond.
2. The petitioner can be proceeded against, for recovery, from the petitioner's personal assets only to the W.P.(C) No. 13238 of 2014 2 extent of Rs.5,00,000/- as has been secured by the security bond as has been laid down on Shajahan T.K. v. District Collector, Kottayam reported in 2009 KHC 1032. However, if any property has devolved upon the petitioner, on the death of her husband, then necessarily such property would also be liable to be proceeded against. For that necessarily, an enquiry would have to be conducted by the revenue recovery authorities. On the petitioner undertaking to deposit Rs.5,00,000/- within a period of one month, the proceedings against her personal property, shall be kept in abeyance and eventually closed on such deposit. The deposit be made before the 2nd respondent on or before 24.08.2014. Any further recovery shall be, only after proper notice to the petitioner, as to the enquiry conducted and the details of the property, if any devolved on the petitioner, from the deceased husband. No proceeding against the personal assets of the petitioner shall lie. Exts. P5 to P8 shall stand set aside on the deposit being made, as directed herein above. The petitioner shall produce a W.P.(C) No. 13238 of 2014 3 certified copy of this judgment before the authority along with the deposit.
With the above observations, the Writ Petition is allowed.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.