Radhika Jayan vs The Intelligence Officer (I.B.), Ernakulam, O/o. The Deputy Commissioner (Intelligence), Commercial Taxes, Ernakulam and Others

Antony Dominic, J.—Petitioner''s husband Sri. E.S. Jayan is a defaulter of the KGST dues for the year 1999-2000. It appears that in a recovery proceedings, finally the immovable property of 2.5 cents belonging to the petitioners'' husband was also sold. That was insufficient to liquidate the liability and finally proceedings u/s 65 were initiated. District Collector issued notice and counsel on behalf of the petitioner''s husband filed his vakalath. Rejecting that vakalath, the District Collector straight away passed Ext.P13 order dated 7/3/2007 to detain her husband in Civil Prison. It was thereupon the petitioner filed this writ petition and pursuant to the interim order passed by this Court on 16/3/2007, her husband was released from detention. Subsequently, revision filed u/s 83(1) was rejected by the Land Revenue Commissioner as per Ext.P17 and the second revision filed u/s 83(2) of the Revenue Recovery Act was rejected by the Government as per Ext.P18. It is challenging Exts.P13, P17 and P18, the writ petition is now filed. A reading of Ext.P13, the first order passed by the District Collector itself show that, on 7/3/2007, when the case was scheduled for the appearance of the defaulter, on his behalf, the counsel entered appearance and filed vakalath, That was rejected and the District Collector passed Ext.P13 order on that day itself. In other words, Ext.P13 order was passed by the District Collector without allowing the petitioner''s husband to raise his contentions or produce proof in support of his case that he was not liable to be detained. It is this order which has been confirmed by the revisional authorities as per Exts.P17 and P18.

In my view, irrespective of the merits of the contentions raised by both sides, Ext.P13 order has been passed in violation of the principles of natural justice. For that reason itself, the order has to be set aside. Accordingly I set aside Ext.P13 and consequently Exts.P17 and P18 orders passed by the Land Revenue Commissioner and the Government are also set aside. However, this judgment shall be without prejudice to the right of the District Collector to proceed afresh against the defaulter in accordance with law and after affording him an opportunity to raise his contentions.

Writ petition is disposed of as above.