1. The 2nd petitioner is the Managing Director. according to the respondents. of the 1st petitioner-Company which is a "registered dealer" within the meaning of the Kerala General Sales Tax Act. for short. the Sales Tax Act.

2. By way of arrears of Sales Tax. Employees Provident Fund and Employees State Insurance. the Company had to pay a sum of Rs. 16.01.659.10 to the Government.

3. May be that the Revenue was not successful in realising the arrears of tax etc. from the Company. and that perhaps may be the reason for the Revenue to initiate proceedings for recovery of the aforesaid dues from the 2nd petitioner. Accordingly the 1st respondent served on the 2nd petitioner a notice under S.65 of the Kerala Revenue Recovery Act. 1968. for short. the Recovery Act. calling upon him to show cause why a warrant of arrest shall not be issued against him since the Company has failed to remit the said dues. The 2nd petitioner by his reply dated 29th June. 1985 has given the explanation thus:

"I am in receipt of your letter No. R8 20586/84 dated the 19th June. 1985. The amounts mentioned in your letter are due and payable by Punalur Paper Mills Ltd. on account of Sales Tax. Provident