IN THE HIGH COURT OF KERALA AT ERNAKULAM
OP.No. 25406 of 2001(Y)
1. K.P.NAZEER
... Petitioner
Vs
1. THE ASST. COMMISSIONER (ASSMT.), KANNUR
... Respondent
For Petitioner :SRI.V.P.SUKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :29/05/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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O.P. NO. 25406 OF 2001
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Dated this the 29th day of May, 2008
JUDGMENT
Petitioner is challenging recovery proceedings for recovery of
arrears of sales tax due from a firm of which petitioner was a partner.
Even though petitioner claims retirement, department has no notice of
it in terms of Rule 3(2) of the KGST Rules. In the circumstances,
recovery is permissible against the petitioner treating the petitioner as a
continuing partner. However, this Court vide interim order dated
23.8.2001 directed recovery against other partners and if arrears are
recovered, there is no scope for further recovery from the petitioner.
However, if arrears are not recovered, petitioner can still produce
details of assets of other partners for recovery of arrears against them.
If the petitioner produces details, recovery can be continued against
them. Since petitioner is also liable, recovery can be continued against
the petitioner also.
O.P. is disposed of as above.
(C.N. RAMACHANDRAN NAIR)
Judge
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