Lincy Jojo Vs State of Kerala (Kerala High Court)
The writ petition was filed seeking a direction restraining the authorities from proceeding against the petitioner’s property, including movables in the rented house where she resides, for recovery of alleged sales tax dues of her husband. The petitioner contended that her properties could not be attached or proceeded against for her husband’s liabilities. When the matter was considered, the Government Pleader submitted that although sales tax arrears were due from the petitioner’s husband, no recovery proceedings had been initiated against the petitioner by the Tahsildar. It was clarified that recovery proceedings were being pursued only against the assessee, namely the husband of the petitioner. In view of this submission, the Court closed the writ petition without prejudice, granting liberty to the petitioner to approach the Court again if any notice is issued to her or if her properties are proceeded against in future.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
This writ petition is submitted by the petitioner seeking the following reliefs:
“i) Issue an appropriate writ of mandamus, order of direction commending the respondents not to proceed against the property of the petitioner including the movables situated in the house where the petitioner resides on a rented basis, for the alleged liability of the husband of the petitioner, in the interest of justice.
AND
ii) To pass any such or further orders as the petitioner may seek and this Hon’ble Court deem fit to grant.”
The petitioner has approached this Court seeking the said reliefs on the reason that, the respondents were proposing to initiate revenue recovery proceedings against the petitioner for the amounts due from her husband. The case of the petitioner is that, the properties of the petitioner cannot be proceeded against for the liability of her husband.
