LAWS(KER)-2018-12-129

FIROZ KHAN.M. Vs. THE DEPUTY TAHSILDAR (RR)

Decided On December 06, 2018
Firoz Khan.M. Appellant
V/S
The Deputy Tahsildar (Rr) Respondents

JUDGEMENT

(1.) One Mohammed Ibrahim was an assessee under the KVAT Act. Taxes remaining unpaid, he died. Later, the Revenue continued the recovery proceedings against Mohammed Ibrahim's legal heirs, including the petitioner. The petitioner first filed W.P.(C)No.39969/2017, questioning the recovery proceedings. This Court allowed him six weeks' time to file a statutory appeal against the assessment orders. With some delay though, the petitioner filed the appeal. Again he has approached this Court.

(2.) He filed W.P.(C)No.3205/2018, insisting, among other things, that the appellate authority should consider the petitioner's stay petition in the appeal expeditiously. This Court disposed it of through the Ext.P5 judgment. Later, the appellate authority passed the Ext.P6 conditional stay. But the petitioner did not comply with that condition. As a result, the stay never came in to operation.

(3.) Thus, on the Department's request, the revenue administration of the District initiated recovery proceedings as seen from the Ext.P7. Assailing the Ext.P7 notice from the Tahsildar, the petitioner has filed this Writ Petition.