DEVASSY Vs. ADDL SALES TAX OFFICER

JUDGEMENT

(1.) S.20 of the Kerala General Sales Tax Act, 1963 (referred to hereafter as 'the Act') calls for interpretation by this Court. The view of the learned single Judge as expressed in this case is reported in the decision, Devassy v. Addl. Sales Tax Officer, 1980 KLT 501 - 46 STC 110. The correctness of the view is challenged in this writ appeal.

(2.) We shall briefly allude to the short facts giving rise to the original petition before this Court.

(3.) Joseph was an assessee under the Act. He died on 14-7-974. As on that date, a sum of Rs. 3,186.56 was outstanding from him by way of tax and interest, on the basis of final assessments made for 1971-72, 1972-73 and provisional assessment for 1973-74. This amount was demanded from Joseph but was not paid by him. It was accordingly certified for being recovered under the Revenue Recovery Act. This was, however, done only on 19-9-1975 and as against the father of deceased Joseph. The father was coerced to pay the amount on 29-10-1975 when confronted as he was with a threat of distraint for the recovery of that sum. The aggrieved father is the petitioner in the original petition, which challenges the legality of highhanded official action.