SREEKUMAR K. NAIR Vs. ASSISTANT COMMISSIONER (ASSESSMENT)

JUDGEMENT

(1.) The writ petition is filed seeking to quash Ext.P1 revenue recovery notice issued by the third respondent, District Collector, Thiruvananthapuram.

(2.) The petitioner was the Executive Director of a company, viz., M/s Travancore Sulphates Ltd., a joint venture with the Kerala State Industrial Development Corporation Ltd., engaged in the manufacture and sale of ferrous sulphate from the waste effluent liquid let out by the Travancore Titanium Products Ltd., Thiruvananthapuram. According to the petitioner, he is only a salaried Executive Director of the said Company. When the Company was running in loss, for winding up the Company, an application as CP No.26/2002 was filed before this Court and as per the order passed by this Court on 6/3/2007, the Company is under liquidation proceedings. The assessments of the said Company under the provisions of the Kerala General Sales Tax Act (for short, "the KGST Act") and the Central Sales Tax Act (for short, "the CST Act") were finalized. It is alleged that appeals were filed against the assessment orders and the appellate authority passed orders directing reassessment. However, proceedings were initiated by the third respondent against the petitioner under Sec. 65 of the Revenue Recovery Act with respect to the sales tax arrears of the Company. According to the petitioner, the petitioner being the Executive Director of a Public Limited Company, is not liable to be proceeded against the dues of the Company. The grievance of the petitioner is that the petitioner is being proceeded against under Sec. 65 of the Revenue Recovery Act as per Ext.P1 though it is brought to the notice of the second respondent that the assessments have been set aside/modified pursuant to the appellate orders and that the company being under liquidation, he has no control over the company. It is in this context, the petitioner has approached this Court.

(3.) Heard the learned counsel for the petitioner and the learned Government Pleader.