Petitioner, a surety for a sales tax defaulter, challenged recovery proceedings for an amount exceeding the bond. The Court quashed notices issued under Sections 7 and 34 of the Revenue Recovery Act.
Exhibits P1, P2, and P3 (Demand Notices) are quashed without prejudice to respondents' right to recover liability up to the bond amount.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
MONDAY, THE 15TH DAY OF OCTOBER 2012/23RD ASWINA 1934
WP(C).No. 5012 of 2007 (V)
PETITIONER(S):
JOSE. T., S/O.THOMAS, KARIPPAL HOUSE, KOORALI P.O., ELAMGULAM VILLAGE, KANJIRAPPALLY TALUK, KOTTAYAM DISTRICT.
BY ADVS.SRI.C.M.TOMY SRI.MATHEW SKARIA
RESPONDENT(S):
1. THE DEPUTY TAHSILDAR (REVENUE RECOVERY) KANJIRAPPALLY.
2. THE COMMERCIAL TAX OFFICER (THE ADDL.SALES TAX OFFICER-III), PONKUNNAM.
3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM.
4. T. THOMAS, S/O. THOMAS, BHAVANA STUDIO, KANJIRAPPALLY.
R1 TO R3 BY GOVERNMENT PLEADER SRI.T.K. SHAIJ RAJ
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15-10-2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
Kss
WPC.NO.5012/2007 V
APPENDIX
PETITIONER'S EXHIBITS:
RESPONDENT'S EXHIBITS: N I L
/TRUE COPY/
P.A.TO JUDGE
Kss
ANTONY DOMINIC,J
W.P.(C)No.5012 of 2007
Dated this the 15th day of October, 2012
JUDGMENT
Petitioner was one of the sureties of the fourth respondent, who had obtained a registration from respondents 1 and 2. It appears that the fourth respondent incurred liability of Sales Tax dues and became a defaulter. Thereupon, recovery proceedings evidenced by Exts.P1 to P3 were initiated against the petitioner for realising Rs.93,76,836/- and other charges. It is challenging these proceedings, the writ petition is filed.
Therefore, Exts.P1 to P3 are quashed, but however,
this shall be without prejudice to the right of respondents 1
W.P.(C).No.5012/2007
: 2 :
to 3 to recover from the petitioner, the amount covered
by the bond furnished by him.
Writ Petition is disposed of as above.
Sd/- ANTONY DOMINIC, JUDGE
ln
2 issues framed by the court
Whether recovery proceedings against a surety exceeding the bond amount should be quashed.
Whether the representatives can recover the surety's liability up to the bond amount after quashing.
2 provisions across 1 enactments
JOSE. T.
THE DEPUTY TAHSILDAR (REVENUE RECOVERY) KANJIRAPPALLY
THE COMMERCIAL TAX OFFICER (THE ADDL.SALES TAX OFFICER-III), PONKUNNAM
STATE OF KERALA
T. THOMAS
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
