2017 (12) TMI 1644 - HC - VAT and Sales Tax

Imposition of penalty - KVAT Act - inheritance of property of father - proceedings initiated by the respondents for realisation of the amounts covered by Ext.P7 order imposing penalty under the Act on the father of the petitioner from him - Held that - The petitioner admits that he has inherited properties from his father. In so far as the petitioner has inherited properties from his father, the petitioner is liable to pay the amount covered by the order to the extent of the value of the properties inherited by him from his father. The writ petition is disposed of permitting the petitioner to prefer appeal, if so advised.

Summary

The Kerala High Court judgment in 2017 (12) TMI 1644 dealt with a case under the Kerala Value Added Tax Act. The petitioner's father received a penalty order under the Act, but it was returned unclaimed as he had passed away. The court ruled that the petitioner, who inherited properties from his father, is liable to pay the penalty amount. The petitioner was allowed to appeal against the order within six weeks.