2014 (10) TMI 198

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....d Smt. Indira Raveendran for the Respondent JUDGMENT 1. The petitioner, who took registration under the Kerala General Sales Tax, 1963 (for brevity "KGST Act"), was conducting business in the name of "Devi Fancy and Textiles" and "Devi Book Stall". The petitioner's contention in the writ petition is that the business was transferred in the name of the 4th respondent, who is his daughter,....

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....challenge is with respect to Exhibits P4 and P5, revenue recovery notices, wherein an amount of Rs. 1,02,127/- is claimed, as the demand made pursuant to the assessments completed in the year 1987-88 and 1994-95 as also an order of penalty in the year 1993-94. 3. The 4th respondent has filed a counter affidavit, admitting that the business has been released in her favour in the year 1997. Howev....

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....for transfer of registration in the name of his daughter. Exhibit P1, which is said to be a settlement made in the name of the 4th respondent, is of no consequence with respect to the liability under the KGST Act. In such circumstance, the petitioner's contentions fail and the writ petition stands dismissed. The petitioner's contentions against the 4th respondent, his daughter, are left op....