SALES TAX OFFICER Vs. K.J. AUGUSTINE

JUDGEMENT

(1.) THE respondent who filed the writ petition was the secretary of a co -operative society, which was an assessee under the KGST Act. The respondent resigned from his employment on November 18, 1998 and the board of directors of the society, as per exhibit PI resolution dated November 30, 1998, accepted his resignation. Long thereafter, revenue recovery proceedings were initiated against the respondent for recovery of Rs. 80,07,077 towards the sales tax dues of the society for the assessment years 1981 -82 to 1991 -92. The writ petition was filed by the respondent, challenging the recovery proceedings initiated against him. By the impugned judgment, learned single Judge allowed the writ petition and this judgment is now called in question by the respondents in the writ petition. We heard the learned Government Pleader appearing for the appellants and the learned counsel appearing for the respondent.

(2.) THE recovery action in question was initiated relying on section 22(4) of the KGST Act, which reads thus: