Petitioner has approached this Court inter alia contending that the revenue recovery proceedings initiated against her pursuant to Ext.P5 is bad in law. Petitioner submits that her husband was the proprietor of M/s.Delta Distributors, an assessee on the rolls of the Commercial Tax Officer-II, 3rd Circle, Thrissur. He died on 06/12/2013. Notice of assessment with reference to the assessment year 2013-2014 has been issued on 04/12/2014 under Section 25(1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as 'the Act'). The petitioner was not served with any notice. However, the authorised representative of M/s.Delta Distributors appeared and the books of accounts were produced. The assessment had been completed against the dealer and the amount payable is Rs.3,27,758/-. In order to recover the aforesaid amount, revenue recovery proceedings had been initiated. According to the petitioner, she has not inherited any property from the proprietor of M/s.Delta Distributors. Therefore, she cannot be made liable for the same. It is not in
