{"id":214882,"date":"2008-06-26T00:00:00","date_gmt":"2008-06-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-chandran-vs-the-state-of-kerala-on-26-june-2008"},"modified":"2015-11-07T13:26:01","modified_gmt":"2015-11-07T07:56:01","slug":"k-chandran-vs-the-state-of-kerala-on-26-june-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-chandran-vs-the-state-of-kerala-on-26-june-2008","title":{"rendered":"K.Chandran vs The State Of Kerala on 26 June, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">K.Chandran vs The State Of Kerala on 26 June, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 7368 of 2006(B)\n\n\n1. K.CHANDRAN, S\/O.KUNJUNNI NAIR,\n                      ...  Petitioner\n2. CHANDRASEKHARAN, S\/O.PADMANABHAN,\n\n                        Vs\n\n\n\n1. THE STATE OF KERALA,\n                       ...       Respondent\n\n2. THE DISTRICT COLLECTOR,\n\n3. THE ASST. EXCISE COMMISSIONER,\n\n4. THE CIRCLE INSPECTOR,\n\n5. THE DEPUTY TAHSILDAR,\n\n6. THE VILLAGE OFFICER,\n\n7. THE SALES TAX OFFICER,\n\n8. THE SALES TAX OFFICER,\n\n                For Petitioner  :SRI.C.N.PRABHAKARAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :26\/06\/2008\n\n O R D E R\n                   C.N.RAMACHANDRAN NAIR, J.\n                        -------------------------\n                     W.P.(C) No. 7368 of 2006\n                    ---------------------------------\n               Dated, this the 26th day of June, 2008\n\n                           J U D G M E N T\n<\/pre>\n<p>      Petitioners&#8217; case is that the stock of materials recovered in<\/p>\n<p>recovery proceedings should be adjusted towards arrears of tax, for<\/p>\n<p>which recovery is initiated.     No counter affidavit is filed by the<\/p>\n<p>revenue recovery authorities.        Since liquor is attached from<\/p>\n<p>petitioners&#8217; shop, for which petitioners have license to sell the liquor,<\/p>\n<p>it was the duty of the Tahsildar to effect sale of the same in<\/p>\n<p>accordance with the excise provisions and to remit the sale proceeds<\/p>\n<p>in petitioners&#8217; account. On the other hand, if liquor could not be sold<\/p>\n<p>for whatever reason, the Tahsildar is bound to return the goods to<\/p>\n<p>petitioners after arrears of tax are cleared. There is no difficulty for<\/p>\n<p>the recovery authorities to return the goods or to get the goods re-<\/p>\n<p>purchased by the Beverages Corporation, which is the sole<\/p>\n<p>distributor of liquor in the State. In the circumstances, this writ<\/p>\n<p>petition is disposed of directing the District Collector, 2nd respondent,<\/p>\n<p>to enquire as to what happened pursuant to attachment of liquor<\/p>\n<p>from the retail shop and take appropriate action against the<\/p>\n<p>subordinate authorities, if the value of the liquor attached is not<\/p>\n<p>credited in petitioners&#8217; account.    This writ petition is disposed of<\/p>\n<p>WP(C) No.7368\/2006<br \/>\n<span class=\"hidden_text\">                               -2-<\/span><\/p>\n<p>leaving freedom to respondents to proceed for recovery of the<\/p>\n<p>balance amount after giving credit of the value of the goods seized<\/p>\n<p>from petitioners&#8217; shop.\n<\/p>\n<\/p>\n<p>                      (C.N.RAMACHANDRAN NAIR, JUDGE)<\/p>\n<p>jg<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court K.Chandran vs The State Of Kerala on 26 June, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 7368 of 2006(B) 1. K.CHANDRAN, S\/O.KUNJUNNI NAIR, &#8230; Petitioner 2. CHANDRASEKHARAN, S\/O.PADMANABHAN, Vs 1. THE STATE OF KERALA, &#8230; Respondent 2. THE DISTRICT COLLECTOR, 3. THE ASST. EXCISE COMMISSIONER, 4. THE CIRCLE INSPECTOR, [&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-214882","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K.Chandran vs The State Of Kerala on 26 June, 2008 - 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\/k-chandran-vs-the-state-of-kerala-on-26-june-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K.Chandran vs The State Of Kerala on 26 June, 2008 - Free Judgements of Supreme Court &amp; 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