Op/6730/2003 Of Meera v. Agricultural Income Tax And Sales Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 4TH JANUARY 2008 / 14TH POUSHA 1929 OP.No. 6730 of 2003(A) ---------------------- PETITIONER: ------------ 1. SMT.MEERA D/O. SUBBARAM, CARDAMOM PLANTER, PANAI PURAM P.O. 2. SMT. LEELAVATHY W/O. V.J.B.P.VADIVEL, CARDAMOM PLANTER, PANAI PURAM P.O. BY ADV. SRI.VARGHESE C.KURIAKOSE SRI.JACOB SEBASTIAN SRI.PRAVEEN K. JOY SRI.SANTHARAM.P RESPONDENTS: ------------- AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, OFFICE OF AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, NEDUMKANDAM, IDUKKI. BY GOVERNMENT PLEADER SRI.TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 04/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.11780/2003 IN O.P.NO.6730/2003 DISMISSED. 4-1-2008SD/- KURIAN JOSEPH, JUDGE APPENDIX PETITIONER'S EXHIBITS: EXT.P1. TRUE PHOTOSTAT COPY OF THE NOTICE DATED 10-9-2002 EXT.P2. TRUE PHOTOSTAT COPY OF THE DEMAND NOTICE DATED 10-9-2002 EXT.P3. TRUE PHOTOSTAT COPY OF THE PETITION FILED BEFORERESPONDENT BY THE PETITIONERS ON 4-1-2003 / TRUE COPY / P.S. to JUDGE KURIAN JOSEPH, J. ----------------------------------------- O.P. No.6730 of 2003 ----------------------------------------- Dated this the 4[th] day of January, 2008 JUDGMENT Petitioners approached this court aggrieved by the stepstaken for recovery of the agricultural income-tax. According to themthe assessee Sri.Ravi is liable to pay the tax. That Ravi is not on theparty array. There is already an interim order in C.M.P.No.11780/2003 directing the respondent to proceed first against theproperty of the defaulter. Be that as it may, it is seen that there isalso a prayer to consider Ext.P3 petition filed by the petitioner. Therewill be a direction to the respondent to consider Ext.P3 with notice tothe petitioners and the defaulter and take appropriate action thereonin accordance with law within a period of four months from the date ofreceipt of a copy of the judgment. The interim order will continue tillsuch time. Needless to say that in case the amounts have alreadybeen realised no further action need be taken. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J.-----------------------------------O.P.No.6730 of 2003----------------------------------- JUDGMENT 4[th] January, 2008