IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 31535 of 2010(N)
1. JUSTIN SCARIA, S/O. SCARIA,
... Petitioner
Vs
1. THE COMMERCIAL TAX OFFICER,
... Respondent
2. VILLAGE OFFICER, MULAKKULAM VILLAGE,
3. THE DEPUTY TAHSILDAR, REVENUE RECOVERY,
4. THE TAHSILDAR, VAIKOM,
5. THE DEPUTY COMMISSIONER (APPEALS),
For Petitioner :SRI.UNISE MOHAMED KUNJU
For Respondent :GOVERNMENT PLEADER
The Hon'ble MR. Justice C.K.ABDUL REHIM
Dated :29/10/2010
O R D E R
C. K. ABDUL REHIM, J.
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W.P.(C) No. 31535 of 2010
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Dated this the 29th day of October, 2010
JUDGMENT
Petitioner was the proprietor of an establishment,
“M/s. Vareekkal Traders, a firm engaged in the business of
Palm Oil , Coconut oil, Lamp oil, etc. According to the
petitioer, the business was closed in the year 2008 and the
petitioner had submitted ‘nil’ return for the purpose of
assessment for the period from May, 2008 to September,
2008. However, the assessments were completed by the 1st
respondent with respect to various periods from August
2006 onwards till March, 2009 as per Ext.P1 series orders.
It is stated that those assessments were finalized behind
back of the petitioner, without serving any notice on him. It
is stated that the petitioner had entrusted the originals of
Ext.P1 series orders with a Tax Consultant for filing appeal
against such orders. Subsequently, it was realized that no
such appeals were filed and the original of Ext.P1 series
W.P.(C) No. 31535/2010 2
orders were misplaced in the office of the Tax Consultant.
The whereabouts of the said consultant was not traceable
and the petitioner was not in a position to recover the
originals of Ext.P1 series. According to the petitioner, he
submitted Ext.P2 application before the 1st respondent for
getting certified copies of Ext.P1 series orders. In the
meanwhile recovery steps were initiated on issuing Ext.P3
series notices under the Kerala Revenue Recovery Act and
immovable property belonging to the petitioner was
proclaimed for sale under Ext.P5 notice. Under the above
circumstances, the petitioner is approaching this court
seeking direction restraining the recovery steps and also
seeking a direction against the 1st respondent for issuing
certified copies of Ext.P1 series orders of assessments.
2. In a statement filed on behalf of respondents it is
averred that pursuant to Ext.P5 notice, the property was
already auctioned on 14-10-2010 and the bid was fixed in
favour of one Mr.Raju Zacharia, brother of the petitioner for
an amount of Rs.12 lakhs and the bidder had already
W.P.(C) No. 31535/2010 3
remitted 15% of the amount. It is submitted by learned
Government Pleader that as per the instructions received,
Ext.P2 petition has not been received in the office of the 1st
respondent.
3. Petitioner has filed applications seeking to implead
the auction purchaser as well as the District Collector with
a view to challenge the auction sale conducted in this
regard. Having considered the factual position as above, I
am of the opinion that it is for the petitioner to work out his
remedies against the sale as provided under the provisions
of the Kerala Revenue Recovery Act. It is left open to the
petitioner to approach the appropriate authority seeking to
set aside the sale, if he is aggrieved.
4. With respect to the liability, the petitioner has to
seek appropriate remedy as provided under the statute,
after getting certified copies of the assessment orders. If
the petitioner makes a proper application before the 1st
respondent and remits the necessary fee, the 1st respondent
shall issue certified copies of Ext.P1 series orders of
W.P.(C) No. 31535/2010 4
assessments, within one week from the date of receipt of
such application. On receipt of such copies, it is left open to
the petitioner to invoke the appellate remedy.
5. The writ petition is disposed of with the above
directions, reserving rights of the petitioner to approach the
appropriate authority seeking to set aside the sale, as well
as the rights to approach the appellate authority.
C. K. ABDUL REHIM,
JUDGE.
mn.