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2006 Supreme(Ker) 82

THOTTATHIL B.RADHAKRISHNAN
P. S. Basheer – Appellant
Versus
Pearl Food Products – Respondent


Judgment :-

Petitioners are two of the workmen of the first respondent, a firm of which respondents 2 to 5 are the partners. The first respondent is an assessee borne on the rolls of the seventh respondent.

2. Going by the counter-affidavit filed on behalf of respondents 6 and 7, an amount of Rs.14,80,345/- is due from the first respondent firm as sales tax due for the year 2001-02 and 2002-03. Revenue recovery certificates and demand notices were issued periodically to the first respondent firm and its partners. Since the demands were not satisfied, the movables of the firm were attached on 23-7-2003 and sold in auction for Rs.17,525/-. Apart from seizing the bank account of the firm in the Syndicate Bank, Cherlai, Kochi and lord Krishna Bank, Eramallur, two items of immovable properties have been attached during the course of the revenue recovery proceedings. The upset price of the land comes to Rs.35,80,672/- and that of the building comes to Rs.55,39,180/-. After the immovable were attached, they were brought to sale on 17-6-2005, however adjourned for want of sufficient bidders.

3. While the sale stood adjourned as aforesaid, this writ petition is filed by two of the employees o













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