2018 (12) TMI 1014

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....D DISTRICT COLLECTOR CIVIL STATION, PALAKKAD<br>VAT and Sales Tax<br>2018 (12) TMI 1014 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 6-12-2018<br>WP(C). No. 37677 of 2018 - -<br>CST, VAT & Sales Tax<br>MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI. G. HARIHARAN SMT. K. S. SMITHA SRI. PRAVEEN. H. AND SRI. V. R. SANJEEV KUMAR For The Respondents : DR THUSHARA JAMES, G....

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....tay. But the petitioner did not comply with that condition. As a result, the stay never came in to operation. 3. Thus, on the Department&#39;s request, the revenue administration of the District initiated recovery proceedings as seen from the Ext.P7. Assailing the Ext.P7 notice from the Tahsildar, the petitioner has filed this Writ Petition. 4. The petitioner&#39;s contention is that the petitio....

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..... 7. Heard the learned counsel for the petitioner as also the learned Government Pleader. 8. Indeed, the petitioner himself is not an assessee, nor has he owned any tax arrears to the Department. Instead, he was asked to answer the claim against his deceased father. The statutory mandate under Section 27 is unmistakable. A legal heir or representative is liable to answer the claim raised against....