IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 7368 of 2006(B)
1. K.CHANDRAN, S/O.KUNJUNNI NAIR,
... Petitioner
2. CHANDRASEKHARAN, S/O.PADMANABHAN,
Vs
1. THE STATE OF KERALA,
... Respondent
2. THE DISTRICT COLLECTOR,
3. THE ASST. EXCISE COMMISSIONER,
4. THE CIRCLE INSPECTOR,
5. THE DEPUTY TAHSILDAR,
6. THE VILLAGE OFFICER,
7. THE SALES TAX OFFICER,
8. THE SALES TAX OFFICER,
For Petitioner :SRI.C.N.PRABHAKARAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :26/06/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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W.P.(C) No. 7368 of 2006
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Dated, this the 26th day of June, 2008
J U D G M E N T
Petitioners’ case is that the stock of materials recovered in
recovery proceedings should be adjusted towards arrears of tax, for
which recovery is initiated. No counter affidavit is filed by the
revenue recovery authorities. Since liquor is attached from
petitioners’ shop, for which petitioners have license to sell the liquor,
it was the duty of the Tahsildar to effect sale of the same in
accordance with the excise provisions and to remit the sale proceeds
in petitioners’ account. On the other hand, if liquor could not be sold
for whatever reason, the Tahsildar is bound to return the goods to
petitioners after arrears of tax are cleared. There is no difficulty for
the recovery authorities to return the goods or to get the goods re-
purchased by the Beverages Corporation, which is the sole
distributor of liquor in the State. In the circumstances, this writ
petition is disposed of directing the District Collector, 2nd respondent,
to enquire as to what happened pursuant to attachment of liquor
from the retail shop and take appropriate action against the
subordinate authorities, if the value of the liquor attached is not
credited in petitioners’ account. This writ petition is disposed of
WP(C) No.7368/2006
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leaving freedom to respondents to proceed for recovery of the
balance amount after giving credit of the value of the goods seized
from petitioners’ shop.
(C.N.RAMACHANDRAN NAIR, JUDGE)
jg