ASSISTANT COMMISSIONER Vs. OFFICER LIQUDATOR

JUDGEMENT

(1.) The Assistant Commissioner (Assessment), Special Circle, Kollam and other officers of the State challenge the order passed by the learned Company Judge by which appellants 3 to 5 have been directed to delete from the Thandaper Account No. 12262, revenue recovery files insofar as they relate to the recovery of sales tax dues of the company in liquidation. The Company Petition seeking winding up of the company was filed on 16/07/1998. The company was ordered to be wound up on 12/01/2000. The assets of the company was sold by the Company Court on 9/11/2004 for a sum of Rs.41,07,927/-. The sale was confirmed on 4/01/2005. The sale was free of all encumbrances. The sale deed was executed on 16/11/2006 and the nominee of the auction purchaser (hereinafter called 'the nominee') was put in possession on the same day.

(2.) It appears that assessment proceedings under the Kerala General Sales Tax Act, 1963, (herein after referred to as 'the Sales Tax Act') was taken against the company in liquidation for the assessment year 1994 - 95. An order of attachment was passed under the Kerala Revenue Recovery Act on 12/12/1997. The Company Application was filed by the nominee to direct deletion of the entry regarding the revenue recovery proceedings. The learned Judge allowed the said application. Against the same, the appeal has been filed.

(3.) We have heard Sri. Dr. Sebastian Champappily learned Special Government Pleader for Taxes on behalf of the appellants, Sri. Anil Narendran, learned counsel on behalf of the nominee and Sri. K. Moni on behalf of the Official Liquidator.