AYYAPPAN NAIR Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner, who took registration under the Kerala General Sales Tax, 1963 (for brevity "KGST Act"), was conducting business in the name of "Devi Fancy and Textiles" and "Devi Book Stall". The petitioner's contention in the writ petition is that the business was transferred in the name of the 4th respondent, who is his daughter, at the time of her marriage. Thereafter the business was conducted by the 4th respondent and her husband; and, hence, the petitioner has no liability. The petitioner also contends that in fact earlier a revenue recovery notice was issued, demanding an amount of Rs.31,309/ - which stood satisfied in instalments, by Exhibit P2 series receipts. Consequently, the attachment was lifted, as is evidenced by Exhibit P3. The present recovery proceedings has been initiated without giving credit of the amounts paid as per Exhibit P2 series receipts, is the alternate contention taken.

(2.) REGARDING the contention of satisfaction made as per Exhibit P3, it is specifically urged by the State that Exhibit P3 was with respect to the demand made on assessment completed for the year 1993 -94. The present challenge is with respect to Exhibits P4 and P5, revenue recovery notices, wherein an amount of Rs.1,02,127/ - is claimed, as the demand made pursuant to the assessments completed in the year 1987 -88 and 1994 -95 as also an of penalty in the year 1993 -94.

(3.) THE State has also filed a counter affidavit, wherein it is stated that an amount of Rs.55,190/ - and collection charges of Rs.2,822/ - were with respect to a demand raised in another revenue recovery proceedings, numbered as RRC 98/2000 -01, of the assessment year 1993 -94. The present recovery is stated to be on the assessment for the years 1987 -88, 1994 -95 and the penalty imposed for the year 1993 -94.