1. The petitioner is one of the Directors of a private limited company, named 'Ravathy. Exports (PVT) Limited'. This O. P. has been filed praying for the issue of a writ of prohibition to restrain the respondents from enforcing recovery of any money against the petitioner in pursuance to Ext. P1 notice and also to quash Ext. P1 notice. Ext. P1 notice is one under the Revenue Recovery Act and is dated 2-6-1982. The movable property of the defaulter, named therein, (the petitioner herein) is sought to be proceeded against for arrears of sales-tax amounting to Rs. 65,201.80. The said amount of sales-tax is due for the year 1976-77, as a result of an assessment order effected on the company. The petitioner's case is, that he is not the defaulter and for arrears of tax due from the company, he cannot be proceeded against The recovery proceedings, evidenced by Ext. P1, is attacked as illegal and unauthorised.

2. No counter affidavit has been filed by the respondents in the O. P. It is the definite averment of the petitioner that he is not an assessee to sales-tax and no amount of salestax is due and payable by him. In the absence of a counter-affidavit the averments contained