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2007 Supreme(Online)(KER) 19746

HIGH COURT OF KERALA
H.L.DATTU, CJ, K.T.SANKARAN, J
M PRAKASAN – Appellant
Versus
DEPUTY TAHSILDAR R R – Respondent


O R D E R

K.T. SANKARAN, J.

This review petition is filed seeking to review the judgment dated 25th September, 2006 in W.A.No.1101/03.

2. The writ petition was filed by the review petitioner challenging the revenue recovery proceedings initiated against him for realisation of sales tax arrears due in respect of Industrial Accumulators Ltd., which according to the petitioner, is a public limited company. The reliefs prayed for in the writ petition are the following:

“(i) Call for the records leading upto Ext.P1 and quash the same by a writ of certiorari.

(ii) Declare that petitioner is not defaulter in respect of any Sales Tax arrears owed by the public limited company M/s.Industrial Accumulators Ltd.

(iii) Declare that assets of the petitioner shall not be proceeded against for the recovery of revenue arrears due from the public limited company other than to the extent of his share holding in the company.

(iv) Grant such other proper and further reliefs that may be necessary in the interests of justice including the costs of this O.P.”

The learned single Judge dismissed the writ petition by judgment dated 8.11.2001. A review petition was filed by the petitioner herein. But that review peti

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