VALSAMMA Vs. DISTRICT COLLECTOR, ERNAKULAM AND ORS.

JUDGEMENT

(1.) All these cases concern steps taken by the Revenue Authorities for recovery of sales tax due from one E.V. Thomas. The writ petitioners were proceeded against mainly on the ground that they have acquired properties which belonged to Sri. E.V. Thomas, his wife and children and therefore became liable to the extent of properties acquired by them. The said action of the revenue authorities came to be challenged in separate writ petitions. The writ petitioners are the appellants in WA No. 1835/2008. They challenge the judgment in WP C No. 26177 of 2008 by which the learned Single Judge as per judgment dated 01/09/2008 relegated the writ petitioners to prefer a revision before the Government under Sec. 83 of the Kerala Revenue Recovery Act (hereinafter referred to as 'the RR Act').

(2.) WPC No. 16382/2009 is also filed by the appellants in WA No. 1835/2008, seeking for a direction to consider Ext. P3 representation before taking any further proceedings to recover any amount from them.

(3.) Contempt Case No. 661/2011 has been filed by the appellants in WA No. 1835/2008 alleging wilful disobedience of the interim order passed by the Division Bench staying further proceedings for recovery of amount. It is contended that despite the order staying further proceedings, steps were taken to attach the properties of the petitioner.