SHYJU ANTONY Vs. LT CDR JOSEPH VILANGADAN

JUDGEMENT

(1.) Shyju Antony, the appellant, is the unsuccessful respondent in W.P. (C) No.2333 of 2017. As an assessee, he defaulted on his sales tax arrears and made himself liable for the recovery proceedings under the Kerala General Sales Tax Act, 1963.

(2.) Soon, the tax authorities, invoking Revenue Recovery Act, 1968, brought Shyju's property for sale. Though there had been judicial proceedings before various forums about the sale of the property, eventually the revenue authorities concluded the sale, and Lt. Cdr. Joseph Vilangadan, the 1st respondent, bought the property. At this juncture, Shyju maintained a two-pronged attack: he assailed the assessment orders and also the sale proceedings.

(3.) To maintain the appeal under the Kerala General Sales Tax Act, before the Appellate Authority Shyju had to comply with a statutory mandate pre-deposit. Instead of paying the disputed tax arrears, Shyju pleaded that the money realized by the Department from the sale of his property to Joseph should be treated as the pre-deposit. Indeed, after treating so, the Appellate Tribunal took up the statutory appeal on merits. On the other hand, before the District Collector, Shyju questioned the very sale and sought the confirmation of sale to be put in abeyance.