FIROZ KHAN. M. Versus THE DEPUTY TAHSILDAR (RR) , THE VILLAGE OFFICER., PALAKKAD DISTRICT, THE DEPUTY COMMISSIONER (APPEALS) DEPARTMENT OF COMMERCIAL TAXES PALAKKAD, THE INTELLIGENCE OFFICER, COMMERCIAL TAXES OFFICE OF THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE) COMMERCIAL TAXES, PALAKKAD, STATE TAX OFFICER, STATE GST DEPARTMENT CHITTUR, PALAKKAD, THE TAHSILDAR, CHITTUR PALAKKAD DISTRICT AND DISTRICT COLLECTOR CIVIL STATION, PALAKKAD – 2018 (12) TMI 1014 – KERALA HIGH COURT – TMI – Recovery proceedings – KVAT Act – petitioner's contention is that the petitioner has inherited no property from his father. Therefore, he cannot be subjected to the recovery proceedings – Held that:- Indeed, the petitioner himself is not an assessee, nor has he owned any tax arrears to the Department. Instead, he was asked to answer the claim against his deceased father. The statutory mandate under Section 27 is unmistakable. A legal heir or representative is liable to answer the claim raised agains
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nst the assessment orders. With some delay though, the petitioner filed the appeal. Again he has approached this Court. 2. He filed W.P.(C)No.3205/2018, insisting, among other things, that the appellate authority should consider the petitioner's stay petition in the appeal expeditiously. This Court disposed it of through the Ext.P5 judgment. Later, the appellate authority passed the Ext.P6 conditional stay. But the petitioner did not comply with that condition. As a result, the stay never came in to operation. 3. Thus, on the Department's request, the revenue administration of the District initiated recovery proceedings as seen from the Ext.P7. Assailing the Ext.P7 notice from the Tahsildar, the petitioner has filed this Writ Petition. 4. The petitioner's contention is that the petitioner has inherited no property from his father. Therefore, he cannot be subjected to the recovery proceedings. 5. On the other hand, the learned Government Pleader submits that the petitioner i
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inst the deceased only to the extent he has succeeded to the deceased person's estate. At any rate, that is a disputed question of fact. 9. The records reveal that the petitioner seems to have approached the District Collector and submitted the Ext.P9 representation. Now the petitioner's counsel also informs the Court that the District Collector has already heard the petitioner. But he is yet to pass orders. 10. Then it will suffice if the District Collector, the 7th respondent, passes orders expeditiously on the petitioner's Ext.P9 application. If he has already heard him. Otherwise, he may hear the petitioner on the Ext.P9 and pass orders. 11. I, therefore, without adverting to the merits, dispose of the Writ Petition with the above direction. Until the District Collector passes orders on the Ext.P9, the respondent authorities will defer coercive steps. The Writ Petition is disposed of. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagement
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