Sabike Yousaf vs. District Collector - Kerala High Court, 08 January 2020

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE ALEXANDER THOMAS WEDNE AY, THE 08TH DAY OF JANUARY 2020 / 18TH POUSHA, 1941 WP(C).No.32434 OF 2019(D) PETITIONER: SABIKE YOUSAF AGED 27 YEARS, S/O YOUSEPH.P, NIZAM HOUSE 392, VELLUR PO, PAYYANUR VIA, KANNUR DISTRICT. BY ADV. SRI.M.V.AMARESAN RESPONDENTS: 1 DISTRICT COLLECTOR COLLECTORATE, KANNUR, PIN-670 001. 2 TAHSILDAR, TALUK OFFICE, PAYYANUR, P.O.PAYYNUR, KANNUR, PIN-670 307. 3 VILLAGE OFFICER, PAYYANNUR VILLAGE OFFICE, P.O.PAYYANUR, PAYYANUR, KANNUR DISTRICT, PIN-670 307. 4 YOUSEPH SHAFEEQUE, AGED 34 YEARS, S/O YOUSEPH P, NIZAM HOUSE 392, VELLUR P.O. PAYYANUR VIA, KANNUR DISTRICT, PIN-670 346. 5 ADDITIONAL R5 IMPLEADED THE COMMERCIAL TAX OFFICER, PAYYANNUR, COMMERCIAL TAX DEPARTMENT. ADDL.R5 SUO MOTU IMPLEADED AS PER ORDER DATED 17/12/2019 IN WP(C) 32434/2019. SRI.JESTIN MATHEW, GOVT.PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.01.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

WP(C).No.32434 OF 2019(D) 2 ALEXANDER THOMAS, J. =========================== W.P(C) No.32434 of 2019 =========================== Dated this the 08th day of January, 2020 JUDGMENT The prayers in the above Writ Petition (Civil) are as follows: “(i) issue writ of mandamus or any other appropriate writ or orders directing the respondents No.1 to 3 not to proceed further, based on Exhibit P3 demand notice against the partnership firm assets available at the premise bearing door No. PMC- V/378/2, and 378/3 which belonged to 'Regent Motor' having Exhibit P1 GST Certificate registration bearing No.32AAQFR7214PIZN; (ii) to declare that attaching Exhibit P1 partnership assets for individual liability of 4th respondent, who is one of the partners, without relevant orders as provided under the provisions of Revenue recovery Act, 1968 is wholly unjust; and (iii) to grant such other and further reliefs as this Hon'ble Court may consider just and proper in the facts and circumstances of the case.”

Heard Sri.M.V.Amaresan, learned counsel appearing for the petitioner and Sri.Jestin Mathew, learned Government Pleader appearing for the respondents 1 to 3. 3. Sri.M.V.Amaresan, learned counsel appearing for the petitioner would submit on the basis of instructions that in view of the subsequent developments, the matter raised in this writ petition has become practically

WP(C).No.32434 OF 2019(D) 3 redundant and that leave may be granted to the petitioner to withdraw the present Writ Petition (Civil), with liberty to work out his remedies, in the manner known to law. Recording the abovesaid submission of the petitioner, the above Writ Petition (Civil) will stand dismissed as withdrawn. ALEXANDER THOMAS JUDGE vgd

WP(C).No.32434 OF 2019(D) 4 APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1OF GST REGISTRATION CERTIFICATE BEARING NO 32AAQFR7214PIZN. EXHIBIT P2OF RELEVANT PAGE OF GST RETURN FOR THE CURRENT YEAR I.E 2019-2020 IN FORM GSTR-3B. EXHIBIT P3OF REVENUE RECOVERY PROCEEDINGS BEARING NO RRC NO. 2017/1942/13 DATED 25.10.2017 IN FORM 1 UNDER SECTION 7 DEMAND NOTICE GIVEN BY 4TH RESPONDENT EXHIBIT P4OF A REGISTERED LAWYER NOTICE DATED 21.11.2019 SENT BY THE PETITIONER TO THE RESPONDENTS NO 1 TO 3 AND TAHSILDAR, TALIPARAMBA. EXHIBIT P4 AOF POSTAL RECEIPT DATED 22.11.2019 EVIDENCING ISSUE OF EXHIBIT P4 TO THE 1ST RESPONDENT EXHIBIT P4 BOF POSTAL RECEIPT DATED 22.11.2019 EVIDENCING ISSUE OF EXHIBIT P4 TO THE 2ND RESPONDENT EXHIBIT P4 COF POSTAL RECEIPT DATED 22.11.2019 EVIDENCING ISSUE OF EXHIBIT P4 TO THE 3RD RESPONDENT EXHIBIT P4 DOF POSTAL RECEIPT DATED 22.11.2019 EVIDENCING ISSUE OF EXHIBIT P4 TO THE TAHSILDAR, TALIPARAMBA.

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