ABDUL VAHID Vs. DEPUTY TAHSILDAR

JUDGEMENT

(1.) The third respondent is a dealer registered under the Kerala General Sales Tax Act, 1963 (for short, "the Act"). The appellant is a surety to the third respondent and he executed exhibit P3 bond as directed by the sales tax authorities under Rule 6 of the Kerala General Sales Tax Rules, 1963 ("the Rules", for short). Exhibit P3 shows that the liability of the surety is to a tune of Rs. 1 lakh. A sum of more than Rs. 23 lakhs is due from the third respondent as sales tax arrears. Revenue recovery proceedings were initiated against the appellant as well.

(2.) The writ petition was filed by the appellant herein praying for the following reliefs:

(3.) Rule 6 of the KGST Rules reads as follows: