MERLIN Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONER is the wife of late Sri.James who was the Secretary of Kollam District Engineering Workers Labour Contract Co- operative society Ltd No.Q 1217, Sakthikulangara PO,Kollam.

(2.) ACCORDING to the petitioner, on the persuasion of her husband, she stood as surety for the society to obtain registration under the KGST Act and executed a bond for Rs.3,00,000. The society was functional during 2001-02 and also executed certain works awarded by the Government of Kerala. It is the case of the petitioner that for the works awarded to the society, tax was deducted by the awarder and was paid. In support of this contention, petitioner relies on Ext.P5 series, Form No. 21C issued under the KGST Rules.

(3.) LEARNED Government Pleader contends that assessment under Section 17D was completed after serving notice on the Administrator of the Society and that the petitioner who is only a surety for registration has no locus standi to challenge the orders. He has also contended that at any rate, being a surety, petitioner cannot absolve herself of the liability.