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K. UMMERKUTTY versus STATE OF KERALA

High Court of Kerala

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K. UMMERKUTTY v. STATE OF KERALA - WP(C) No. 27462 of 2007(T) [2007] RD-KL 17390 (17 September 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 27462 of 2007(T)

1. K. UMMERKUTTY,
... Petitioner

Vs

1. STATE OF KERALA,
... Respondent

2. DISTRICT COLLECTOR, KOZHIKODE,

3. COMMERCIAL TAX OFFICER-IV,

4. THE ADDL. SALES TAX OFFICER-IV,

5. TAHSILDAR,

6. PUNJAB NATIONAL BANK,

For Petitioner :SRI.PHILIP ANTONY CHACKO

For Respondent : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

Dated :17/09/2007

O R D E R

C.N.RAMACHANDRAN NAIR, J.

WP(C) No. 27462 of 2007

Dated, this the 17th day of September, 2007



J U D G M E N T

Since petitioner's case is that sales tax demand for the year 1997-98, for which attachment was affected on his property, stands cancelled based on revised order issued by the Assessing Officer pursuant to order in appeal, this writ petition is disposed of directing 2nd and 5th respondents to verify the position with 3rd and 4th respondents, and if petitioner's claim is correct, lift the attachment and if the Assessing Officer reports any liability due from petitioner, attachment will be retained and recovery will be continued only for such liability, if any, due from the petitioner, that too, after informing him the position. If no liability is due, attachment will be lifted without any delay. Respondents 2 and 5 are directed to pass final orders as above within a period of three weeks from the date of production of a copy of this judgment. In between, there will be direction to the 6th respondent not to proceed with any step for recovery against the petitioner or against his property.

(C.N.RAMACHANDRAN NAIR, JUDGE)

jg


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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