P V VARGHESE Vs. ADDITIONAL SALES TAX OFFICER

JUDGEMENT

(1.) PETITIONER is proceeded against as per exhibit P4 in respect of sales tax arrears for the period 1987-88 to 1993-94. According to the petitioner, his involvement in the partnership firm by name M/s. Filtrol Chemicals, Mattoor, Kalady was only for a limited period and he is prepared to pay the liability, if any, to that extent. It is also submitted that the petitioner had given due intimation regarding his retirement from the firm to the first respondent. It is submitted by the petitioner that without conducting a proper enquiry under section 17 (3) of the Kerala General Sales Tax Act, 1963, coercive steps are now taken against the petitioner in respect of the liability. It is seen from exhibit P4 that there is already an attachment of the property belonging to the petitioner. What remains is the sale of the property. The limited prayer of the petitioner is that once the first respondent conducts a proper enquiry as contemplated under section 17 (3) of the Act, there will not be any occasion to proceed against the petitioner to the extent indicated in exhibit P4. He has already filed exhibit P5 representation before the first respondent.

(2.) THEREFORE, the original petition is disposed of directing the first respondent to conduct an enquiry as contemplated under section 17 (3) of the Act on exhibit P5 representation. This shall be done within a period of three months from today. While considering exhibit P5 representation, the petitioner will be afforded an opportunity for a hearing and the entire materials produced by the petitioner will be adverted to. Till such time orders are passed on exhibit P5 after the enquiry conducted by the first respondent, further proceedings for sale of the property attached as per exhibits P3 and P4 will be deferred. It is made clear that it will be open to the respondents to proceed against the other partners of the firm or the assets of the partnership firm.