The petitioners are the mother and wife of a defaulter, under the Kerala General Sales Tax Act, 1963 (KGST). Admittedly, the petitioners had been conducting a partnership firm by name M/s. T. Krishnan Nair Hardwares and the 1st petitioner's son, who is the husband of the 2nd petitioner was conducting a different firm by name, M/s T. Krishnan Nair; the latter of which is a proprietorship concern. There were tax arrears for the proprietorship concern as also the partnership firm. The petitioners who were the partners in the proprietorship concern had applied under the Amnesty Scheme and had settled the dues to the department. In fact, before settlement, 1st petitioner's property, which is covered by Ext.P6 title deed of the year 1986 was attached. Subsequent to the settlement under the Amnesty Scheme, such attachment was also released. W.P.(C) No. 11761 of 2014 2
2. However, later on for the dues from the proprietorship concern, the property was again attached and recovery proceeded with. The 4th respondent has filed a statement, in which it is admitted that the arrears of the proprietorship firm M/s. T. Krishnan Nair Hardwares, have been settled under the Amnesty Scheme, by the petitioners herein. It is also admitted that the arrears of the proprietorship concern is to be proceeded with against the the additional 6th respondent. The recovery steps initiated against M/s T. Krishnan Nair Hardwares is stated to be a mistake and the same is declared to have been withdrawn and proceedings taken only against the proprietorship firm M/s. T. Krishnan Nair.
3. The learned counsel appearing for the petitioner, however, through a reply affidavit places the order by which such revenue recovery proceedings were withdrawn. A reading of the first paragraph of the order, does not disclose any of the facts, which have been admitted in the W.P.(C) No. 11761 of 2014 3 statement. In fact, on a reading of the first paragraph, it is not clear as to the reason for which the withdrawal was made. In any circumstance, the revenue recovery proceedings having been withdrawn and the 4th respondent having categorically admitted before this Court that there is no dues as against the petitioners herein, the Writ Petition is disposed of, recording such statements and declaring that no recovery proceedings would be taken against the petitioners' property for the dues of the proprietorship concern. Parties shall bear their costs.
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K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.