A PADMANABHAN Vs. DISTRICT COLLECTORTRIVANDRUM

JUDGEMENT

(1.) The petitioner was an assessee under the Travancore General Sales Tax Act. He was conducting a business in coir about 30 years back. Revenue recovery proceedings were initiated against him under the Travancore-Cochin Revenue Recovery Act, 1951, for the arrears of sales tax due for the years 1125, 195051 and 1951-52. 3 cents of land which belonged to him were sold in public auction in 1961 pursuant to revenue recovery proceedings. This did not satisfy the entire arrears due. Therefore, the petitioner was served with a notice, Ext. P1. dated 23-7-1980 under Section 65 of the Kerala Revenue Recovery Act, 1968 informing him that he would be arrested in case the balance amount was not paid. Hence this petition to quash Ext. P1 and all further proceedings pursuant to Ext. P1.

(2.) It is not disputed that the arrears for which revenue recovery proceedings were taken were for the relevant years mentioned above and that the property was sold pursuant to the action taken under the Travancore-Cochin Revenue Recovery Act.

(3.) The question for consideration is whether the proposed action as per Ext. P-1 under the Kerala Revenue Recovery Act is valid in law.