BALAN Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner is now a salaried employee. In respect of certain business which he had conducted prior to his becoming an employee under the third respondent, sales tax became due from him under exhibit P2, assessment order for the year 1980-81. This was confirmed in appeal by exhibit P3. It is stated by the petitioner's counsel that a second appeal is pending before the Sales Tax Tribunal. In the meantime an order is stated to have been issued by the second respondent under section 25 of the Kerala General Sales Tax Act, 1963, directing the petitioner's employer, the third respondent, : to recover and pay to the Sales Tax Officer, Chalakudy, a sum of Rs. 17,475 from any money due or which may become due" to the employee from the employer (See exhibit P4, letter of the third respondent to the petitioner ). THE third respondent accordingly intimated the petitioner that arrangements have been made with the pay section of their office in accordance with the direction (See exhibit P4 ).

(2.) THE petitioner apprehends that pursuant to the direction under section 25, the entire salary payable to the petitioner each month will be withheld for the purpose of recovering the sum directed to be recovered. Counsel for the petitioner submits that section 25 of the Kerala General Sales Tax Act, unless read in such a way as to retain the benefit of section 60, Code of Civil Procedure, 1908, as it is in fact the case under section 226 of the Income-tax Act, 1961, will be draconian in effect. THE petitioner has no other income and if his salary is completely withheld from him in purported compliance with section 25 of the Kerala General Sales Tax Act, the petitioner, counsel points out, would be totally deprived of his livelihood, and such an action is contrary to the intent, and, in any view, violative of the petitioner's fundamental rights.

(3.) THE original petition is allowed in the above terms. No costs.