The petitioner is aggrieved with Ext.P1 notice, issued under the Kerala Revenue Recovery Act, 1968. Admittedly, recovery has been proceeded with, only on the basis of sales tax arrears due from a private limited company. The petitioner admittedly was one of the Directors of the private limited company. The petitioner's contention is that, the assessment proceedings have been taken, without notice to him. In fact, the assessee is a Company and no where in the Writ Petition there is a contention that the Company was not issued with the assessment notice. It is not a pre-requisite that every Director of a Company be issued with notice of assessment, or the order of such assessment. 2. Evidently, when the Writ Petition was filed, there was a stay obtained, as against the revenue recovery proceedings. The Writ Petition was filed in the year 2012 and there was stay of revenue recovery proceedings in the intervening period. The petitioner ought to have taken steps to get a certify copy of the W.P.(C) No. 18102 of 2012 2 order from the assessing authority and challenge the same as provided under the statute, if the same were permissible and was within time. There cannot be any further order in the above Writ Petition, the subject matter of which is a recovery on the basis of a concluded assessment proceeding. The 2nd respondent, who is a creditor of the Company, asserts a mortgage in their favour; which however is subject to the first charge raised by the State under the KGST Act.
In such circumstance, nothing survives in the Writ Petition and the same is dismissed, leaving the parties to suffer their costs.
Sd/-
K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge.