Kerala High Court
P Rajeshkumar vs The Commercial Tax Officer on 4 March, 2015
Author: P.B.Suresh Kumar
Bench: P.B.Suresh Kumar
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE P.B.SURESH KUMAR
THURSDAY, THE 1ST DAY OF FEBRUARY 2018 / 12TH MAGHA, 1939
WP(C).No. 40633 of 2017
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PETITIONER :
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P RAJESHKUMAR
6/616B, ANNA NAGAR
PARAMATHI ROAD,
NAMAKKAL, TAMILNADU.
BY ADV.SRI.L.RAJESH NARAYAN
RESPONDENTS :
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1. THE COMMERCIAL TAX OFFICER
2ND CIRCLE, PALAKKAD- 678 001.
2. THE TAHSILDAR
TALUK OFFICE,
NAMAKKAL, TAMIL NADU - 637001.
BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 01-02-2018, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
bp
WP(C).No. 40633 of 2017 (D)
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APPENDIX
PETITIONER(S)' EXHIBITS
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EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 2ND RESPONDENT
EXHIBIT P2 COPY OF ARREAR STATEMENT ISSUED BY THE 2ND
RESPONDENT DATED 4/3/2015.
EXHIBIT P3 COPY OF LETTER SUBMITTED BY THE PETITIONER
BEFORE THE 1ST RESPONDENT DATED 12/12/2017.
RESPONDENT'S EXHIBITS : NIL.
//TRUE COPY//
P.A. TO JUDGE
bp
P.B.SURESH KUMAR, J.
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W.P.(C).No.40633 of 2017
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Dated this the 1st day of February, 2018.
JUDGMENT
Petitioner is one of the Directors of a Private Limited Company. The company is an assessee on the rolls of the first respondent under the Kerala Value Added Tax Act (the Act). Amounts are due under the Act from the company. The case of the petitioner is that the respondents are attempting to realise the dues of the company from the personal properties of the petitioner. Exts.P1 and P2 are the notices sent by the officials under the Revenue Recovery Act to the petitioner in this regard. Ext.P3 is a representation submitted by the petitioner to the Commercial Tax Officer concerned, requesting him to take appropriate action to refrain from initiating W.P.(c).No.40633 of 2017 :2: proceedings against the personal properties of the petitioner. The petitioner, in the circumstances, seeks appropriate directions in this regard, in the writ petition.
2. Heard the learned counsel for the petitioner as also the learned Government Pleader.
3. Section 39 of the Act enables realisation of the tax and other amounts recoverable under the Act from private companies from its Directors as well. Section 39 of the Act reads thus:
b