Mr. Raveendran vs The State Of Kerala
2021 Latest Caselaw 22412 Ker

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
        THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
  TUESDAY, THE 9TH DAY OF NOVEMBER 2021 / 18TH KARTHIKA, 1943
                    WP(C) NO. 24641 OF 2021
PETITIONER :

    1     MR. RAVEENDRAN,
          AGED 71 YEARS,
          S/O. DURAI RAJ REDDIYAR, RESIDING AT JUVEL HOMES,
          JANATHA ROAD, VYTTILA, COCHIN - 682019.

    2     KUMARESAN R.,
          AGED 45 YEARS,
          S/O. RAVEENDRAN, RESIDING AT JUVEL HOMES,
          JANATHA ROAD, VYTTILA, COCHIN - 682019.

          BY ADV S.SREEKUMAR (KOLLAM)


RESPONDENTS :

    1     THE STATE OF KERALA,
          REPRESENTED BY CHIEF SECRETARY TO FINANCE,
          GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM - 695 001.

    2     THE COMMISSIONER OF SALES TAXES,
          TAX TOWER, KARAMANA, THIRUVANANTHAPURAM - 695002.

    3     ASSISTANT COMMISSIONER OF STATE TAX (ASSESSMENT),
          SPECIAL CIRCLE OFFICE, KOLLAM - 691 002.

    4     THE DISTRICT COLLECTOR,
          CIVIL STATION, KOLLAM DISTRICT - 691013.

    5     THE TAHSILDAR (RR),
          TALUK OFFICE, KOLLAM - 691001.

    6     THE VILLAGE OFFICER,
          THRIKKADAVOOR VILLAGE, KOLLAM - 691601.

          BY SENIOR GOVT.PLEADER DR.THUSHARA JAMES


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
09.11.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 24641 OF 2021
                                     2

                   BECHU KURIAN THOMAS, J.
                 =-=-=-=-=-=-=-=-=-=-=-=-=-=
                    W.P.(C) No.24641 of 2021
                 =-=-=-=-=-=-=-=-=-=-=-=-=-=
             Dated this the 9th day of November, 2021


                               JUDGMENT

Petitioner has filed an application as Ext.P4 before the 2 nd

respondent claiming the benefit of Government Circular No.3/21 so

as to enable him to clear off his individual liability.

2. Since Ext.P4 is pending consideration before the first

respondent, I deem it fit to dispose of this writ petition with a

direction directing consideration of the said application in a time

bound manner.

3. Accordingly, the 2nd respondent shall consider and pass

appropriate orders on Ext.P4 petition dated 05.11.2021 within a

period of two months from the date of receipt of a copy of this

judgment after affording an opportunity of hearing to the petitioner.

The writ petition is disposed of as above.

Sd/-

BECHU KURIAN THOMAS, JUDGE RKM WP(C) NO. 24641 OF 2021

APPENDIX OF WP(C) 24641/2021

PETITIONERS' EXHIBITS :

Exhibit P1 THE TRUE COPY OF THE ASSESSMENT ORDER PERIOD FROM 1994-1997.

Exhibit P2 THE TRUE COPY OF THE REPLY ISSUED FROM THE KOLLAM TAHSILDAR'S OFFICE DATED 08.09.2021.

Exhibit P3 THE TRUE COPY OF THE CIRCULAR NO.3/2021 (CT/1/2021-C1 DATED 05.04.2021).

Exhibit P4 THE TRUE COPY OF THE APPLICATION DATED 05.11.2021 FILED BY THE 2ND PETITIONER BEFORE THE 2ND RESPONDENT.