K.N.Preman vs Commercial Tax Officer on 5 October, 2009

Kerala High Court

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C).No. 2967 of 2007(C)


1. K.N.PREMAN
                      ...  Petitioner

                        Vs



1. COMMERCIAL TAX OFFICER,
                       ...       Respondent

2. TAHSILDAR (RR),

                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON

                For Respondent  : No Appearance

The Hon'ble MR. Justice ANTONY DOMINIC

 Dated :05/10/2009

 O R D E R
                    ANTONY DOMINIC,J.
                ---------------------
                W.P.(C).No.2967 OF 2007
              ------------------------
            Dated this the 5th day of October, 2009.

                         JUDGMENT

Petitioner is an assessee under the KGST Act.

Assessment for the years 1991-92,1992-93 and 1993-94

were completed on an ex-parte basis. First appeal was

rejected and by Ext.P3 order, the 2nd appellate authority,

set aside the ex-parte assessment orders and directed

fresh assessment with notice and opportunity to the

petitioner. However, ignoring Ext.P3 his property was

attached as per Ext.P4 recovery proceedings. It was

thereupon that this writ petition was filed.

2. A reading of Ext.P4 revenue recovery notice show

that the same was issued for dues to the Electricity Board as

well Taking into account the facts as above, at the stage of

admission this court passed an order dated 25.1.2007

directing that if the petitioner remits the dues to the

WP(c).No.2967/07 2

Electricity Board, further proceedings for realizing the sale tax

arrears for the aforesaid assessment years will stand stayed.

3. Learned Government Pleader also does not dispute the

correctness of the factual statements made by the petitioner.

Having regard to the fact that assessment orders have been

set aside by Ext.P3, P4 revenue recovery proceedings to the

extent it is initiated for recovering the sale tax dues for the

aforesaid assessment years in respect of which Ext.P3 order

has been issued, is clearly erroneous. Therefore Ext.P4 to the

extent it includes the sales tax arrears will stand set aside. It is

directed that once the assessment is completed in pursuance

to Ext.P3, it will be open to the respondent to initiate fresh

proceedings for realizing the dues.

Writ Petition is disposed of as above.

(ANTONY DOMINIC)
JUDGE
vi/

WP(c).No.2967/07 3

Leave a Comment Cancel