V J CHANDY Vs. VILLAGE OFFICER PATTANAKKAD

JUDGEMENT

(1.) HEARD also the Senior Government Pleader who took notice on behalf of the respondents.

(2.) THE petitioner's father N. C. John was a partner of a firm by name Vatry Enterprises. THE firm is a dealer registered under the Kerala General Sales Tax Act. Exhibit P3 is the order of assessment to sales tax on the firm for the assessment year 1979-80. An appeal exhibit P6 against the order of assessment is pending before the third respondent, the appellate authority. N. C. John died during the pendency of the appeal. According to the petitioner he has not inherited any estate of his deceased father. Nevertheless his separate properties are sought to be proceeded against in revenue recovery proceedings for realisation of the tax due from the firm as per the assessment order exhibit P8. It is also submitted that the appeal exhibit P6 was actually heard on 18th February, 1988, but no orders have been passed until this date.