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<h1>Kerala High Court Upholds Dismissal of Petition, Holds Petitioner Liable for Tax Arrears</h1> <h3>Kerala Clays And Ceramic Products Limited Versus Tax Recovery Officer And Others</h3> The High Court of Kerala affirmed the dismissal of the original petition, holding the petitioner responsible for income tax arrears and interest as a ... Recovery Of Tax, Successor The High Court of Kerala affirmed the judgment of the learned single judge, dismissing the original petition as devoid of merit. The petitioner was held liable to pay income tax arrears and interest due as a successor-in-interest to a company taken over by the government. The appeal was dismissed, and costs were awarded to respondents 1 to 3. The fourth respondent was to bear its own costs. The assessment year was 1974-75, and the writ petition was filed in 1987.