The petitioner is aggrieved by Ext.P14 order passed by the District Collector in pursuance to Ext.P11 judgment. The issue relates to the sale of certain properties for satisfaction of sales tax dues of two establishments, one a partnership firm M/s. Indiana Panals and another a Private Ltd. Company, M/s. Guardian Veneers Pvt. Ltd. Factual disputes are raised with respect to the recovery of the sales tax dues of the firm and the adjustment of the same as against the sales tax dues of the Private Limited Company. 2. The petitioner had challenged the sale proceedings earlier in W.P.(C) No. 27402 of 2011, which was disposed of directing the Government to consider the claim of the petitioner. Subsequently, a Review Petition was filed, which was disposed of simultaneous to the disposal of the Writ Petition by Ext.P11. The judgment in R.P. No. 168 of 2013 W.P.(C) No. 14786 of 2014 2 is produced, across the bar, by the learned counsel appearing for the 7th respondent.
3. It is seen from the judgment in the review that the petitioner himself had come before this Court seeking review, since the District Collector was the appropriate authority under the Kerala Revenue Recovery Act, (for brevity, 'the Act') 1968, to consider the claim of the petitioner. It was in pursuance of the subsequent judgment, Ext.P11 passed in the Writ Petition itself, that the District Collector has passed Ext.P14 order, which again challenged in a petition under Article 226 of the Constitution of India. There is an effective alternative remedy and the petitioner himself had specifically contended before this Court that the District Collector is the authority under the Act, which is also self-evident on a reading of the provisions of the Act.
4. It is only proper that the petitioner be relegated to the authority under the Act as provided in Section 83.
W.P.(C) No. 14786 of 2014 3 Since, the petitioner apprehends dispossession, there shall be a stay of dispossession for a period of three weeks from today and the petitioner if so advised, shall file a revision in accordance with the direction above. If no revision is filed within that time, necessarily, the proceedings shall be concluded as per Ext.P14. However, if revision is filed, and the petitioner moves an application for stay, the further proceedings shall depend upon the orders passed in the application for stay; as also the revision.
With the above directions and observations, the Writ Petition is disposed of.
Sd/-
K. VINOD CHANDRAN, JUDGE SB