2002 (4) TMI 906

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vide exhibits P2 to P7 for recovery of arrears of sales tax due from one Mrs. Jessy Chacko who is the defaulter to sales tax. The petitioners' contention is that recovery against the petitioners is on account of execution of exhibit P1 surety bond in form No. 6 undertaking to discharge liability to the extent of Rs. 1,10,000 in the event of the assessee (Jessy Chacko) failing to remit the same. I ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he defaulter's property for any liability over and above the amount secured by exhibit P1 bond. It is seen that the petitioners have not made the defaulter a party in this case, though the petitioners jointly executed exhibit P1 surety bond in form No. 6 before the first respondent. Therefore, I find the petitioners are not entitled to any more relief than limiting the extent of liability to the a....