IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 24158 of 2006(A)
1. P.R.MURALEEDHARAN NAIR,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
2. DISTRICT COLLECTOR,
3. TAHSILDAR (RR),
4. VILLAGE OFFICER, CHERUVAIKAL VILLAGE,
For Petitioner :SRI.M.BALAGOVINDAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :29/08/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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W.P.(C) No.24158 of 2006
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Dated, this the 29th day of August, 2008
J U D G M E N T
The strange situation in this case is that while revenue
recovery proceeding is initiated for recovery of arrears of sales tax
and when the same is pending, the Commercial Tax officer has
issued Ext.P3 stating that petitioner is not in arrears of tax. The
notice produced does not give address of the requisitioning
authority. In this circumstance, it is not known whether petitioner
is in arrears of any other amount. Learned Government Pleader
submitted that files are stated to be missing and there is something
cloudy about Ext.P3 certificate obtained and produced by petitioner.
This writ petition is, therefore, disposed of directing 2nd respondent
to call for records from the concerned authority, and proceed for
recovery only after giving details of the arrears due from petitioner.
If false certificate is issued by the Commercial Tax Officer, the
District Collector will request the Commissioner of Commercial
Taxes to take disciplinary action against him.
(C.N.RAMACHANDRAN NAIR, JUDGE)
jg