IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 14036 of 2005(U)
1. SAMEERA, W/O. K.H.ABDUL GAFOOR,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
2. THE COMMISSIONER OF COMMERCIAL TAXES,
3. THE ADDITIONAL SALEST TAX OFFICER,
4. THE DEPUTY THASILDHAR,
For Petitioner :SRI.JACOB SEBASTIAN
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :22/08/2008
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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W.P.(C) No.14036 of 2005
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Dated this the 22nd day of August, 2008.
JUDGMENT
The petitioner is challenging recovery proceedings for recovery of
arrears of sales tax due from her husband who is not made a party in this
W.P.(C). Even though petitioner was granted a conditional stay with
direction to remit 15% of the outstanding, Government Pleader reported that
petitioner has not made any payment. In the circumstances, stay was not in
force and therefore, recovery could have been continued. In any case there
is no scope for entertaining challenge against recovery proceedings by this
court because petitioner’s claim over the property can be made before the
4th respondent for him to decide the matter under Section 46 of the Revenue
Recovery Act before selling the property. However, if the property is in the
name of defaulter-husband, then there will be direction to the 4th
respondent to sell the property, if not already sold, without any delay.
Validity of transfer, if any, made to avoid recovery also should be decided
by the Tahsildar.
W.P. is disposed of as above.
C.N.RAMACHANDRAN NAIR
Judge
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