TMI Blog2018 (12) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... AND DISTRICT COLLECTOR CIVIL STATION, PALAKKAD - 2018 (12) TMI 1014 - KERALA HIGH COURT - TMI - Recovery proceedings - KVAT Act - petitioner's contention is that the petitioner has inherited no property from his father. Therefore, he cannot be subjected to the recovery proceedings - Held that:- Indeed, the petitioner himself is not an assessee, nor has he owned any tax arrears to the Department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents : DR THUSHARA JAMES, GP JUDGMENT One Mohammed Ibrahim was an assessee under the KVAT Act. Taxes remaining unpaid, he died. Later, the Revenue continued the recovery proceedings against Mohammed Ibrahim's legal heirs, including the petitioner. The petitioner first filed W.P.(C)No.39969/2017, questioning the recovery proceedings. This Court allowed him six weeks' tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner's contention is that the petitioner has inherited no property from his father. Therefore, he cannot be subjected to the recovery proceedings. 5. On the other hand, the learned Government Pleader submits that the petitioner is liable to answer the Department's claim under Section 26(7) of the KVAT Act. The Government Pleader has further submitted that the petitioner has an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative is liable to answer the claim raised against the deceased only to the extent he has succeeded to the deceased person's estate. At any rate, that is a disputed question of fact. 9. The records reveal that the petitioner seems to have approached the District Collector and submitted the Ext.P9 representation. Now the petitioner's counsel also informs the Court that the Distri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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