{"id":12182,"date":"2009-01-19T00:00:00","date_gmt":"2009-01-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-m-sadeeque-vs-assistant-commissioner-assmt-on-19-january-2009"},"modified":"2018-10-25T03:12:11","modified_gmt":"2018-10-24T21:42:11","slug":"a-m-sadeeque-vs-assistant-commissioner-assmt-on-19-january-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-m-sadeeque-vs-assistant-commissioner-assmt-on-19-january-2009","title":{"rendered":"A.M.Sadeeque vs Assistant Commissioner (Assmt) &#8230; on 19 January, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">A.M.Sadeeque vs Assistant Commissioner (Assmt) &#8230; on 19 January, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWA.No. 62 of 2009()\n\n\n1. A.M.SADEEQUE, XL\/4456.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. ASSISTANT COMMISSIONER (ASSMT) II\n                       ...       Respondent\n\n2. DEPUTY TAHSILDAR (RR)\n\n3. STATE OF KERALA, REPRESENTED BY ITS\n\n                For Petitioner  :SRI.N.MURALEEDHARAN NAIR\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Acting Chief Justice MR.J.B.KOSHY\nThe Hon'ble MR. Justice V.GIRI\n\n Dated :19\/01\/2009\n\n O R D E R\n<\/pre>\n<p>                 J.B. Koshy,Ag.C.J. &amp; V. Giri, J.\n<\/p>\n<p>                 &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<br \/>\n                    W.A. No. 62 of 2009\n<\/p>\n<p>                &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<br \/>\n         Dated this the 19th day of January, 2009<\/p>\n<p>                             Judgment<\/p>\n<p>Koshy,Ag.C.J.\n<\/p>\n<p>            Appellant\/Petitioner is the Managing Director of a private<\/p>\n<p>limited company. The above private limited company was in arrears<\/p>\n<p>of sales-tax dues. That is not disputed. Ext.P2 recovery notice was<\/p>\n<p>issued. In Ext.P2, defaulter&#8217;s name is shown as the company and it<\/p>\n<p>is addressed to the petitioner as he is the Managing Director of the<\/p>\n<p>company. The learned Judge after considering the decision of the<\/p>\n<p>Hon&#8217;ble Supreme Court in <a href=\"\/doc\/503166\/\">Commissioner of Income Tax v. Sree<\/p>\n<p>Meenakshi Mills Ltd and others<\/a>     (63 ITR 609) and <a href=\"\/doc\/336952\/\">McDowell and Co.<\/p>\n<p>Ltd. v. Commercial Tax Officer<\/a> (154 ITR 148)    held that even the<\/p>\n<p>liability due from the company can be recovered from the persons<\/p>\n<p>who were the beneficiaries of the company. The learned Judge also<\/p>\n<p>stated that the petitioner has not disclosed the shareholding pattern<\/p>\n<p>of the company. After the judgment, that is not disclosed even in<\/p>\n<p>writ appeal and it is purely a private limited company. Even though<\/p>\n<p>petitioner challenged    the validity of section 26C of the Kerala<\/p>\n<p>General Sales Tax Act, the learned Judge found that even without<\/p>\n<p><span class=\"hidden_text\">W.A. No. 62\/2009                     2<\/span><\/p>\n<p>reference to section 26C, recovery proceedings will lie. Apart from<\/p>\n<p>the above, petitioner obtained instalment facility from the<\/p>\n<p>Government, but, he did not pay the tax. Therefore, there is no<\/p>\n<p>reason to exercise the discretionary powers under the extra-<\/p>\n<p>ordinary jurisdiction of this court. The learned Judge further noticed<\/p>\n<p>that first the assets of the company should be proceeded with.<\/p>\n<p>               In these circumstances, we fully agree with the learned<\/p>\n<p>single Judge and appeal is dismissed.\n<\/p>\n<\/p>\n<p>                                                  J.B.Koshy<br \/>\n                                            Acting Chief Justice<\/p>\n<p>                                                   V. Giri<br \/>\n                                                    Judge<\/p>\n<p>vaa<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court A.M.Sadeeque vs Assistant Commissioner (Assmt) &#8230; on 19 January, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WA.No. 62 of 2009() 1. A.M.SADEEQUE, XL\/4456. &#8230; Petitioner Vs 1. ASSISTANT COMMISSIONER (ASSMT) II &#8230; Respondent 2. DEPUTY TAHSILDAR (RR) 3. STATE OF KERALA, REPRESENTED BY ITS For Petitioner :SRI.N.MURALEEDHARAN NAIR For Respondent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-12182","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A.M.Sadeeque vs Assistant Commissioner (Assmt) ... on 19 January, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/a-m-sadeeque-vs-assistant-commissioner-assmt-on-19-january-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A.M.Sadeeque vs Assistant Commissioner (Assmt) ... on 19 January, 2009 - Free Judgements of Supreme Court &amp; 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