Wp(C)/4593/2004 Of Aiysha v. Agrl.income Tax&Sales Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 4TH JUNE 2009 / 14TH JYAISHTA 1931 WP(C).No. 4593 of 2004(V) ------------------------- PETITIONER(S): --------------- SMT.AIYSHA, W/O. LATE P.K.ABDUL AZEEZ, VETTUKALLUM MURIYIL VEEDU, POWER HOUSE, CHITHIRAPURM IDUKKI DISTRICT. BY ADV. SRI.P.CHANDY JOSEPH RESPONDENT(S): --------------- 1. AGRICULTURAL & INCOME TAX & SALES TAX OFFICER, ADIMALI, IDUKKI DISTRICT. 2. TAHSILDAR (R.R), DEVIKULAM, IDUKKI DISTRICT. 3. THE SPICES PROCESSING & TRADING CO-OPERATIVE SOCIETY LTD.NO.I-201, KUNCHUTHANI (REPRESENTED BY THE ADMINISTRATOR, ASSISTANT REGISTRAR OF CO-OPERATIVE SOCIETY, DEVIKULAM, OFFICE AT MUNNAR). BY G.P. SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 04/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 28.4.1988 EXT.P2 TRUE COPY OF THE REGISTRATION CERTIFICATE OF KGST RULES 1963 DATED21.12.1988 EXT.P3 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATED24.12.2003 EXT.P4 TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DATEDNIL. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. --------------------------------------------W.P.C. NO. 4593 OF 2004 --------------------------------------------Dated this the 4th day of June, 2009 JUDGMENT The challenge is by the legal heirs against recovery of sales taxfrom the assets of deceased director of a co-op. society. I do not thinkthere is any justification to proceed against the assets of deceaseddirector, because department has not fixed any personal liability on thedirector. Personal liability of directors of even private limitedcompanies is introduced only with effect from 1.4.1999. In this casearrears is for the years 1989 to 1992. W.P. is accordingly allowedquashing recovery proceedings against the assets of the deceaseddirector of a co-op. society. kk (C.N. RAMACHANDRAN NAIR) Judge