M ABRAHAM BABU Vs. STATE OF KERALA

JUDGEMENT

(1.) PETITIONER is aggrieved by the proceedings initiated against him in the matter of recovery of sales tax arrears. According to the petitioner, he is not personally liable for the dues caused by the Company, M/s.Aby Engineers and Consultants Pvt. Ltd. The Company is not on the party array. On 20.7.2004, this court in C.M.P.14468/2002 in O.P.8068/2002 passed the following order: "The petitioner resists the revenue recover proceedings on the ground that he is no longer the Board Member of th Private Limited Company, which is the defaulter. But, the petitioner is continuing to work as the President of the Company. The President is a member of the Board. Apart from that, the learned Government Pleader submits that the petitioner has executed a personal bond, as a surety for granting registration to the Company. Therefore, for the default of the Company, the petitioner is liable. So there is no justification for continuing the interim order. Accordingly, it is vacated".

(2.) PRACTICALLY nothing survives thereafter. However, it is made clear that in case the petitioner has any factual dispute it will be open to him to point out the same either before the 2nd or 4th respondent. The O.P and writ petitions are dismissed.