Vijaya.P. Nair vs The Commercial Tax Officer on 24 July, 2014
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.