STATE OF KERALA Vs. V. K. RAMUNNI

JUDGEMENT

(1.) THE State of Kerala which was the defendant in the suit,O.S.No.197 of 1974 in the court of Subordinate Judge of Kozhikode,has come up with this appeal.The suit was one for money and arose on the following facts:

(2.) THE plaintiff is the receiver appointed by the Sub -Court in O.S.No.80 of 1964 for management of the Zamorins Estate.Sri.K.C.Sreemanavikraman alias Ettan Raja was the Zamorin Raja of the Calicut and hence the stanidar.He died on May 2,1958.The Agricultural Income -tax Officer,Kozhikode,passed an order assessing the tax payable by the stanidar for the period from November 1,1956,to March 31,1958,as Rs.84,788.78 and a demand notice in pursuance of the same was issued.Final assessment order was passed on October 12,1960.The succeeding stanidar was kunhammaman Raja.He was forced to pay a sum of Rs.18,096.75 towards the assessment aforementioned under threat of legal and revenue proceedings.

(3.) THIS contention was not,however,accepted by the Agricultural Income -tax Officer who passed an order on March 25,1963,making the successor liable to pay the arrears of tax to the Government.He also directed the Zamorin to pay the tax with penalty as mentioned above.Aggrieved by the order,Sri K.C.Cheriya Kunhunni Raja filed a writ petition,O.P.No.768 of 1963,before the High Court challenging the validity of the order and seeking to set aside the same and to quash all proceedings taken for collection of the tax and penalty from him.The High Court passed an order dated August 13,1964,quashing the order of the Agricultural Income -tax Officer demanding payment of the amount from Sri.K.C.Cheriya Kunhunni Raja.The High Court also held that as the assessment was made on the deceased Zamorin Raja his share alone was liable to be proceeded against.It was further held by the High Court that the liability to pay the tax was on the personal heirs of Sreemanavikraman Raja and that too only to the extent they had come into possession of the assets of the said Raja.