Assessing Authority relying on section 22(4) of Kerala General Sales Tax Act initiated recovery proceeding against secretary for recovery of arrears of sales tax dues of society

CST & VAT: Kerala VAT : Where secretary of a society had resigned from society on 18-11-1998 and long thereafter Assessing Authority relying on section 22(4) of Kerala General Sales Tax Act initiated recovery proceeding against secretary for recovery of arrears of sales tax dues of society for assessment years 1981-82 to 1991-92, since section 22(4) was incorporated in statute only w.e.f. 1-4-1999, recovery proceedings against secretary were not permissible
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[2014] 51 taxmann.com 389 (Kerala)
HIGH COURT OF KERALA
Sales Tax Officer
v.
K.J. Augustine*
ANTONY DOMINIC AND ANIL K. NARENDRAN, JJ.
W.A. NO. 2085 OF 2012
W.P. (C) NO. 603 OF 2009
FEBRUARY  28, 2014
Section 22 of the Kerala General Sales Tax Act, 1963 - Recovery of tax - Liability of dealer to pay tax collected by him - Assessment years 1981-82 to 1991-92 - One 'B' was secretary of a Co-operative society - He resigned from service of society on 18-11-1998 - Long thereafter Assessing Authority relying on section 22(4) initiated recovery proceedings against 'B' for recovery of arrears of sales tax dues of society for assessment years 1981-82 to 1991-92 - Section 22(4) was incorporated in statute only with effect from 1-4-1999, which was long after relevant assessment years and even after resignation of 'B' from service of society - Whether in given situation recovery proceedings initiated against 'B' were not permissible - Held, yes [Para 4][In favour of assessee]
S. Sudheesh Kumar, Senior Government Pleader for the Appellant. Jairam V. Menon and V.P. Sukumar for the Respondent.