JUDGMENT

Petitioner challenges Exts.P2 to P9 notices issued by the revenue recovery authorities claiming arrears of sales tax amount payable by late C.K.Thomas, who was a partner of the firm.

2. Petitioner submitted that Ext.P10 representation to the District Collector inter alia contending that there are other partners in respect of the partnership firm and there are other legal heirs of late C.K.Thomas. Petitioner submits that the petitioner's husband had only a limited liability. However, the entire proceedings are taken against her.

3. Counter affidavit has been filed on behalf of the second respondent stating that the requisition had been received from the Commercial Tax Officer, Anchal and Punalur to recover the amounts due from the petitioner. It is submitted that the original defaulter Sri.C.K.Thomas passed away on 16.9.2013 and therefore, proceedings were taken against the petitioner, who is the wife and legal heir of late C.K.Thomas. It is also mentioned that though there are other legal heirs they were not party to the revenue recovery proceedings. The Revenue Officer states that a certificate had been issued stating that the petitioner alone is the legal heir of late C.K.