HANEEFA. K.K. Vs. STATE OF KERALA

JUDGEMENT

(1.) The above writ petition was suo motu registered on I.A. No. 3195 of 2017 filed by the petitioner in W.P.(C) No. 1444 of 2017. The earlier writ petition was one filed for stay of recovery of sales tax dues for the Assessment Year 2007-2008, when an appeal was pending. The said writ petition was disposed of on 03.02.2017 granting a stay of recovery and directing consideration of the stay petition within a period of two weeks. The stay of recovery was subject to the further orders passed by the Appellate Authority. The judgment was delivered on 03.02.2017.

(2.) The petitioner filed I.A.No.2260/2017, which was treated as a writ petition and numbered as W.P.(C) No.4586/2017. The additional 5th respondent/ Tahasildar, now impleaded, took revenue recovery proceedings on 04.02.2017, prior to which, on 03.02.2017, the petitioner's scooter was taken away by the Tahsildar. The Tahsildar on 04.02.2017 proceeded against the amounts deposited in the petitioner's account with the Puthiyara Branch of the Kozhikode District Co-operative Bank. The entire amounts in the account was directed to be disbursed for satisfying the demand of tax. The Bank, by way of Demand Drafts; one of Rs.15,41,861/- being the tax dues and Rs.1,15,639/- being the collections charges complied with the direction issued.

(3.) It is submitted that the Demand Draft for collection charges has not been encashed till now. With respect to the amount disbursed towards tax dues, the Demand Draft was handed over to the Sales Tax department and encashed by them on 07.02.2017. The stay petition in the appeal is still pending consideration.