JUDGMENT

Sathish Ninan, J.

(i) Is Tax collected and kept by an assessee before it became due to Government in terms of Section 49A of the Kerala General Sales Tax Act, 1963 (KGST Act) and Section 79A of the Kerala Value Added Tax (KVAT Act) attachable by the Civil Court in execution of a decree?

(ii) Is there any conflict/inconsistency between Section 49A of the KGST Act and Section 79A of the KVAT Act with, Section 60 read with Order XXI Rule 46 and 46A of the Code of Civil Procedure, 1908 (CPC)? In case of conflict, which is to prevail?

(iii) In the circumstances of the case, is the assessee who deposited tax before an execution court pursuant to garnishee order under Order XXI Rule 46 and Rule 46A of CPC, entitled to discharge of pro-rata tax payable?

2. The above are the broad questions that arise in these proceedings.

3. The assessment of tax in relation to the erstwhile Cochin Refinery, and the Bharat Petroleum Corporation Ltd. (BPCL) into which it was merged and amalgamated in the year 2006 (hereinafter referred to as “the assessee”), is the subject matter involved.

4. In execution of various land acquisition awards against the State, execution courts issued order o