JUDGMENT :

The writ petition is filed seeking to quash Ext.P1 revenue recovery notice issued by the third respondent, District Collector, Thiruvananthapuram.

2. The petitioner was the Executive Director of a company, viz., M/s Travancore Sulphates Ltd., a joint venture with the Kerala State Industrial Development Corporation Ltd., engaged in the manufacture and sale of ferrous sulphate from the waste effluent liquid let out by the Travancore Titanium Products Ltd., Thiruvananthapuram. According to the petitioner, he is only a salaried Executive Director of the said Company. When the Company was running in loss, for winding up the Company, an application as CP No.26/2002 was filed before this Court and as per the order passed by this Court on 06.03.2007, the Company is under liquidation proceedings. The assessments of the said Company under the provisions of the Kerala General Sales Tax Act (for short, “the KGST Act”) and the Central Sales Tax Act (for short, “the CST Act”) were finalized. It is alleged that appeals were filed against the assessment orders and the appellate authority passed orders directing reassessment. However, proceedings were initiated by the third respondent agai