IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 1392 of 2009(N)
1. SEBASTIAN JOSEPH, MANNUPARAMBIL HOUSE,
... Petitioner
Vs
1. COMMERCIAL TAX OFFICER, KALPETTA,
... Respondent
2. TAHSILDAR (REVENUE RECOVERY)
3. TAHSILDAR (REVENUE RECOVERY)
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent : No Appearance
The Hon'ble MR. Justice K.M.JOSEPH
Dated :15/01/2009
O R D E R
K. M. JOSEPH, J.
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W.P.C. NO. 1392 OF 2009 N
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Dated this the 15th January, 2009
JUDGMENT
Case of the petitioner is that he has paid the entire sales tax
arrears due for the year 1992 – 1993. He relies on Exts.P3 to P5.
According to him, therefore, the recovery steps and attachment
taken for realisation of the amount due for the year 1992 – 1993
are liable to be withdrawn. It is the further case of the petitioner
that the respondents do not have a case that the recovery is for
any other amount due. Ext.P10 dated 24.1.2008 is addressed by
the third respondent to the petitioner wherein, after referring to
Ext.P6 application filed by the petitioner, it is stated that he is
taking up the matter with the Requisition Authority on the basis
of the letter and a final decision will be taken on his application
after reply from the Commercial Tax Officer. Petitioner has
addressed Ext.P11 to the Commercial Tax Officer wherein the
request is to do the needful and to drop the pending revenue
recovery proceedings against him. I heard the learned
WPC.1392/09 N 2
Government Pleader also. I feel that a decision should be taken
on Ext.P11 at the earliest and also while taking a decision the
first respondent Commercial Tax Officer shall refer to Ext.P6
also. Accordingly, the Writ Petition is disposed of directing the
first respondent to consider and take a decision on Ext.P11 in
accordance with law, after referring to Ext.P6, within a period of
two weeks from the date of receipt of a copy of this Judgment.
Sd/=
K. M. JOSEPH, JUDGE
kbk.
// True Copy //
PS to Judge