MANOHARI R Vs. DEPUTY TAHSILDAR

JUDGEMENT

(1.) Being aggrieved by summary dismissal of the writ petition as not maintainable, the Petitioner has filed this appeal under Sec. 5 of the Kerala High Court Act, 1958.

(2.) The Appellant/Original Petitioner had challenged Exhibit-P5 notice dtd. 18/6/2024 issued under Sec. 7 of the Kerala Revenue Recovery Act, 1968 by filing W.P.(C) No.25929 of 2024. The notice was issued by the Deputy Tahsildar (Revenue Recovery) - Respondent No.1, wherein the Village Officer, Chittur Village, Chittur Taluk was authorised to seize movable property of the Appellant for the defaulted amount of 1,10,096/- with interest due to the Kerala State Electricity ? Board (KSEB).

(3.) In the petition, the Petitioner had raised an issue regarding the correctness of the methodology of recovering the amount due to KSEB as arrears of tax. According to the Petitioner, unless there is an adjudication of the issue, the said amount cannot be unilaterally recovered as arrears of tax. The Petitioner has also contended that she had not entered into any contract with Respondent Nos.3 and 4 and it was only a firm running Cable TV Network as a franchisee of Respondent No.5 and the only contract that the Petitioner had was with the Respondent No.5.