IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 7801 of 2004(D)
1. SYED M.SHEEBA, W/O.ABDUL SALAM,
... Petitioner
2. ABDUL SALAM, S/O.MOIDEEN, EDAVANA VEEDU
Vs
1. THE ADDITIONAL TAHSSILDAR, ALUVA.
... Respondent
2. THE VILLAGE OFFICER, ALUVA WEST.
3. THE SPECIAL TAHSILDAR (R.R), SPECIAL
4. THE DISTRICT COLLECTOR, ERNAKULAM.
5. K.K.VIJAYAN, S/O.KRISHNAN, RESIDING
6. THANKAMANI, W/O.K.K.VIHAYAN, RESIDING
For Petitioner :SRI.N.N.SUGUNAPALAN (SR.)
For Respondent :SRI.K.VINOD CHANDRAN
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :29/05/2008
O R D E R
C.N. RAMACHANDRAN NAIR, J.
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W.P.C. NO. 7801 OF 2004
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Dated this the 29th day of May, 2008
JUDGMENT
W.P. is filed by petitioners who have purchased property from
respondents 5 and 6, for direction to the Village Officer to effect
mutation based on the transfer deed. Government Pleader reported that
since the original owners were in arrears of tax, objection to mutation
is absolutely tenable. Section 26A of the KGST Act creates a charge
on the property of the dealer for the tax liability. Moreover it is not
known whether revenue recovery notice was issued prior to registration
of sale deed and if so there will be charge on the property by virtue of
section 44 of the RR Act also. However, if defaulters or petitioners
clear the arrears, then mutation will be effected subject to right of
petitioners to recover the same from the sellers. In any case, there is no
justification to delay the matter indenfinitely. W.P. is disposed of
directing the third respondent to proceed for recovery by attachment
and sale of other properties of the defaulters, if available, details of
which will be furnished by the petitioner. However, if no other
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property is available, recovery can be continued against the property
purchased by the petitioners. There will be direction to the third
respondent to complete the recovery proceedings within four months
from today. Petitioner will produce copy of this judgment before third
respondent for compliance. If recovery is not effected, District
Collector will take appropriate action against subordinate recovery
authorities. Since Amensty Scheme is now available, it will be open to
the petitioners or defaulters to settle liaibility and liberate the property
from attachment.
(C.N. RAMACHANDRAN NAIR)
Judge
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