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TMI Blog2005 (12) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... tax arrears amounting to Rs. 44,46,093 pertaining to the years 1990-91. Revenue recovery steps have been initiated against him from the year 1992 onwards and hence his properties are liable to be proceeded with for recovery of sales tax dues. Assessee, in order to defeat the claim under the Kerala General Sales Tax Act, had sold his property to the writ petitioner on October 28, 1993. Assessee was engaged in the manufacture and sale of sandalwood oil, rosewood oil, ginger oil, pepper oil, cardamom oil, etc. Assessee was conducting the business in the name of Delta Handicrafts during the years 1987-88 till 1990-91. While so, he was served with demand notice dated November 7, 1992 demanding Rs. 2,27,168. Assessee did not pay the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard to the petitioner. Petitioner was served with a notice and he was heard and exhibit P6 order was passed. The same has been challenged in these proceedings raising identical grounds. Constitutional validity of section 26A has already been upheld by this court in Jaya v. State of Kerala [2005] 2 KLT 543. Counsel appearing for the writ petitioner however submitted that though this court has directed proper consideration by the authorities, they have passed exhibit P6 order without taking into consideration the various contentions raised by the petitioner. Consequently counsel submitted that the matter be remanded back to the authority for fresh consideration. Counsel also submitted that the petitioner was not served with the details o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendency of any proceeding under the Kerala General Sales Tax Act would make such transfer void as against any claim in respect of any tax or any other sum payable by the assessee under the Act. Section 26A contemplates no notice either to the transferor or to the transferee of the property, but makes the transaction void. There is no provision in the Kerala General Sales Tax Act casting an obligation on the revenue authorities or the sales tax officials to inform the transferee with regard to the amount due from the transferor. If the transferee wants to save the property, responsibility is on the transferee to discharge the liability either by himself or to take steps to see that the transferor pays the amount. The revenue recovery autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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