GLAXO SMITHKLINE PHARMACEUTICALS LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) The writ petition is filed challenging Ext.P1, a prohibitory order issued by the respondents under Section 19 of the Kerala Revenue Recovery Act, on the ground that the petitioner has failed to pay an amount of Rs. 31,42,114/- and the interest thereon. The contention raised by the petitioner is that Ext.P1 does not disclose the liability towards which the prohibitory has been issued and that no demand notice for the said amount has been served on him.

(2.) In the light of the averments to that effect, the learned Government Pleader was asked to obtain instructions in the matter. Accordingly, she has obtained instructions which show that the amount mentioned in the prohibitory order is due towards the tax assessed for the year 2002-2003 and that a revision filed before the High Court was dismissed by the judgment dated 07.07.2011. It is stated that in spite of the High Court judgment, the amount was not paid and it was therefore, the recovery proceedings had to be initiated.

(3.) From the above submissions made by the learned Government Pleader it can be seen that there is no substance in the case of the petitioner that they are unaware of the liability for the recovery of which, the impugned proceedings have been initiated. However, the only justification now offered is that the petitioner has filed SLP against the High Court judgment.