2013 (2) TMI 513 - HC - VAT and Sales Tax

Recovery proceedings - defaulter of sales tax - Held that - As for the year 2006-2007 penalty of Rs.12,000/- was levied on the petitioner for non-filing of the returns. Also during the year 2007-2008 penalty of Rs.1000/- was levied for non renewal of registration and penalty of Rs.2000/- was levied for non-filing of returns for April and May 2008. Thus total amount due from the petitioner is Rs.15,000/- and that the recovery proceedings in question have been initiated for realising the said dues. Thus the premise on which the writ petition is filed that the petitioner is not a defaulter is factually incorrect. No interference with the recovery proceedings required.

Summary

The High Court of Kerala dismissed a writ petition challenging a revenue recovery notice issued under Sections 7 and 34 of the Revenue Recovery Act to recover Rs.15,000 from the petitioner. The court found that the petitioner was indeed a defaulter of sales tax, with penalties totaling Rs.15,000, and therefore could not interfere with the recovery proceedings. The writ petition was dismissed.