IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 1894 of 2010(J)
1. T.VINOD KUMAR, TERA-8B, MALAVIKA,
... Petitioner
Vs
1. AJITH K.MARTHANDAN,
... Respondent
2. DIJU RAMAKRISHNAN,
3. PREETHI AJITH, POORNIMA,
4. M/S.AISWARYA AGENCIES, LAKSHMI NADA,
5. COMMERCIAL TAX OFFICER,
6. COMMERCIAL TAX OFFICER
7. DY.TAHSILDAR (REVENUE RECOVERY)
8. DISTRICT COLLECTOR, KOLLAM.
For Petitioner :SRI.HARISANKAR V. MENON
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice P.S.GOPINATHAN
Dated :09/02/2010
O R D E R
C .N. RAMACHANDRAN NAIR &
P.S. GOPINATHAN, JJ.
--------------------------------------------
W. P. C. No. 1894 OF 2010
--------------------------------------------
Dated this the 9th day of February, 2010
JUDGMENT
Ramachandran Nair, J.
The challenge is against recovery proceedings for recovery of
arrears of tax due from a firm of which petitioner was a partner.
Admittedly petitioner retired from the firm on 6.1.2006 and the firm
thereafter continued it’s business for 1-1/2 years. The tax liability
sought to be recovered relates partly to the period when petitioner was
a partner. The total liability sought to be recovered is something below
Rs. 3 lakhs. However, under interim orders of this Court, petitioner has
remitted Rs. 1 lakh. Since the firm continued after petitioner’s
retirement, obviously recovery could have been made from the
continuing partners. Government Pleader submitted that all the
partners are proceeded against for recovery. Even though liability of
the partners is joint and several, we feel on equitable ground recovery
against the petitioner can be withheld for some time to see whether
arrears could be recovered from continuing partners and if not possible
2
to proceed against the petitioner as well. This is because petitioner has
already remitted Rs. 1 lakh under interim orders and substantial amount
of liability is attributable to the period after petitioner retired from the
firm. In the circumstances, WPC is disposed of directing the recovery
authorities to withhold recovery proceedings against the petitioner for a
period of three months from now and to proceed for recovery against
other partners, and if balance arrears are recovered, to withdraw
recovery proceedings initiated against the petitioner. Petitioner is free
to collect details of assets of other partners and to furnish the same to
the recovery authorities for proceeding with recovery. However, if
arrears could not be recovered from other partners, then recovery could
be continued against the petitioner and it is for the petitioner and other
partners to settle their liability under the Partnership Deeds through
separate proceedings.
(C.N.RAMACHANDRAN NAIR)
Judge.
(P.S. GOPINATHAN)
Judge.
kk