IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL WEDNESDAY, THE 23^RD DAY OF FEBRUARY 2022 / 4TH PHALGUNA, 1943 WP(C) NO. 40977 OF 2016 PETITIONERS:

MR. ANTO AUGUSTINE S/O.AUGUSTINE, MOONGANANIYIL HOUSE, VAZHAVATTA P O, WAYANAD DISTRICT, PIN-673122.

BY ADVS.

SRI.M.P.ASHOK KUMAR SMT.BINDU SREEDHAR RESPONDENTS:

1 THE DISTRICT COLLECTOR CIVIL STATION, KALPETTA, WAYANAD DISTRICT.

2 THE TAHSILDAR REVENUE RECOVERY, AMBALAVAYAL, WAYANAD DISTRICT G.P. SRI. JIMMY GEORGE THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON

23.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

JUDGMENT

District collector Wayanad had issued eight revenue recovery certificates on the basis of the requisition made by Commercial Tax Department to recover an amount of Rs.1,74,53,052/- from Sri.Josekutty Augustine and Sri.Anto Augustine resident of Moongananiyil House, Vazhavatta, Wayanad, in their personal capacity as well as the partners of the petitioner’s firms M/s.Asian Motors and M/s.Asian Mega Motors, Edeppetty, Wayanad District. Out of the eight cases seven related to KVAT arrears amounting to Rs.1,34,42,312/- and another one related to arrears of Agricultural Inc