Sales Tax recovery proceedings cannot be initiated against wife for liability of her husband: HC

The Kerala High Court has addressed a matter where a woman, Lincy Jojo (petitioner), requested the court to give her relief from the property recovery proceedings initiated for her husband’s tax liability. The woman appealed to the court to direct the tax authorities not to proceed against her property for the alleged liability of her husband.

The woman argued that her property, including the house where she resides on a rented basis, should not be proceeded against for the tax amount due from her husband towards the sales tax arrears.

During the hearing, the Government Pleader clarified that even though the amount is due from the petitioner’s husband, the respondent tahsildar did not initiate any proceedings against her. He submitted that the Tahsildar had started the recovery proceedings for her husband’s liability and not for the petitioner.

Based on this, the court closed the case but allowed the petitioner to approach the court again if any recovery proceedings were initiated against her property.