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TMI Blog2018 (11) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... For The Petitioner : ADVS. SRI.HARISANKAR V. MENON SMT.K.KRISHNA SMT.MEERA V.MENON For The Respondent : GP DR. THUSHARA JAMES JUDGMENT The petitioners are the mother and the daughter; the fourth respondent is the husband and father. He is a partner in a business, which is an assessee under the Kerala Value Added Tax Act. 2. For the assessment year 2004-2005, the firm with three partners owed certain arrears of tax. Now, the arrears have accumulated to about 2.5 lakhs rupees. To recover them, the Department initiated proceedings. And as a part of those proceedings, it attached the fourth respondent's share in his ancestral property. 3. The first petitioner wife has strained marital relationship with the fourth r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 application before the Department. But the Department rejected her request. 5. Assailing the Ext.P8 order of rejection, the petitioners, mother and daughter, have filed this writ petition. 6. Heard the learned counsel for the petitioner and the learned Government Pleader for the respondents. 7. The amnesty scheme allows any aggrieved person to apply under it. The petitioners' counsel, indeed, contends that the wife and daughter, too, are the aggrieved persons, for they have an interest in the assessee's estate. To elaborate, the learned counsel has submitted that the fourth respondent has acted vindictively and with spite. Instead of taking advantage of the amnesty scheme and securing the property, he let go of it. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l proceedings and secured a decree and a sale certificate. By no stretch of imagination can the daughter be treated as an aggrieved person, not even as a person interested. So she urges this Court to dismiss the writ petition. 12. I reckon there is, in the first blush, force in the Government Pleader's contention that the daughter has no role to play. She has none, true. But here, the daughter and the mother have made a common cause: driven out, both have to fend for themselves and the daughter apparently is a dependent. All along, the mother fought not only to secure her interest but also to secure her daughter's. In that context, the daughter s interaction with the Department-her representations not excluded-ought to have been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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