{"id":11578,"date":"2009-12-11T00:00:00","date_gmt":"2009-12-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/subhalakshmi-vs-the-district-collector-on-11-december-2009"},"modified":"2017-08-19T06:06:43","modified_gmt":"2017-08-19T00:36:43","slug":"subhalakshmi-vs-the-district-collector-on-11-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/subhalakshmi-vs-the-district-collector-on-11-december-2009","title":{"rendered":"Subhalakshmi vs The District Collector on 11 December, 2009"},"content":{"rendered":"
Kerala High Court<\/div>\n
Subhalakshmi vs The District Collector on 11 December, 2009<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 28862 of 2003(J)\n\n\n1. SUBHALAKSHMI,\n                      ...  Petitioner\n2. B.RAMKUMAR,\n3. B.LAVANYA,\n\n                        Vs\n\n\n\n1. THE DISTRICT COLLECTOR, IDUKKI.\n                       ...       Respondent\n\n2. THE AGRICULTURAL INCOME TAX AND\n\n3. THE TAHSILDAR (REVENUE RECOVERY),\n\n4. THE VILLAGE OFFICER, VANDANMEDU.\n\n                For Petitioner  :SRI.PHILIP T.VARGHESE\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice P.R.RAMACHANDRA MENON\n\n Dated :11\/12\/2009\n\n O R D E R\n              P.R. RAMACHANDRA MENON, J.\n                 -----------------------------------------------\n                        WP(C) No. 28862 of 2003\n                       -------------------------------------\n             Dated, this the 11th day of December, 2009\n\n\n                              J U D G M E N T\n<\/pre>\n
      The petitioners are before this Court challenging the coercive<\/p>\n
steps taken, in respect of the tax liability arising under the Agricultural<\/p>\n
Income Tax Act 1950 and also under the KGST Act, in respect of the<\/p>\n
original assessee, who in fact had sold her properties to somebody else<\/p>\n
before the same came to the hands of the husband of the 1st petitioner<\/p>\n
(father of the 2nd and 3rd petitioners).\n<\/p>\n
      2.     With     regard     to    the     factual     position, the late<\/p>\n
Balasubramanyam, the deceased husband of the 1st petitioner and<\/p>\n
father of the other petitioners, was the owner of the property having an<\/p>\n
extent of 1.59 acres of Cardamom land in survey No. 159\/1 of<\/p>\n
Vandanmedu Village, who obtained the same by virtue of the Sale Deed<\/p>\n
bearing No. 505\/1994 dated 16.02.1994 of the SRO Kattappana.<\/p>\n
According to the petitioners, the said property was purchased for valid<\/p>\n
sale consideration from one Rosamma, who derived the title by virtue of<\/p>\n
Ext.P1 Sale Deed dated 26.08.1992 executed by one Manikandan. It is<\/p>\n
contended by the petitioners that, Manikandan derived the title to the<\/p>\n
above properties much earlier, by virtue of the Sale Deed No. 569\/1986<\/p>\n
WP(C) No.28862\/2003
\n                                    2<\/span><\/p>\n
dated 14.02.1986, whereby all the rights and interest of the vendors by name<\/p>\n
K.Govinda Raj and C.V. Kannadasan were conveyed to him. Ever since the<\/p>\n
execution of the Sale Deed in favour of the deceased Balasubramanyam, he<\/p>\n
was stated as enjoying the same with absolute ownership, possession and<\/p>\n
clear and marketable title.\n<\/p>\n
       3.    While so, the 3rd respondent issued Ext.P2 notice dated<\/p>\n
19.08.1998 to the deceased Balasubramanyam demanding a sum of<\/p>\n
Rs.5235\/- towards the Sales Tax arrears for 1977-78 to 1978-79 and<\/p>\n
Rs.6799\/- towards the AIT arrears for 1978-79 and 1979-80. It was further<\/p>\n
stated in the said notice that the default was originally made by one<\/p>\n
Manikandan, who was the previous owner of the property and that the<\/p>\n
transfer of property was made by him after finalization of the assessment and<\/p>\n
serving the demand notice; under which circumstance, the liability was<\/p>\n
sought to be shifted to the shoulders of the deceased Balasubramanyam.<\/p>\n
       3.    On receipt of Ext.P2 notice, the late Balasubramanyam filed<\/p>\n
Ext.P3 reply pointing out the actual facts and figures; particularly as to the<\/p>\n
vital fact that the predecessor-in-title of the property (Manikandan) had<\/p>\n
purchased the property only in the year 1986 as such, there could not have<\/p>\n
been any liability in respect of the assessment years 1978-79 and 1979-80<\/p>\n
as stated in Ext.P2. It is contended that there was absolute silence for nearly<\/p>\n
4 years after issuance of Ext.P2 notice and thereafter, Ext.P4 Revenue<\/p>\n
WP(C) No.28862\/2003
\n                                      3<\/span><\/p>\n
Recovery notice dated 11.12.2002 was served upon Balasubramanyam. Met<\/p>\n
with the situation, Balasubramanyam caused to send Ext.P5 lawyer’s notice<\/p>\n
to the revenue\/departmental authorities, bringing the actual facts and figures<\/p>\n
to their notice. However, this did not yield any positive result and the<\/p>\n
authorities proceeded with the Revenue Recovery steps by issuing Ext.P6<\/p>\n
demand notice under Section 7 of the Revenue Recovery Act on 19.05.2003.<\/p>\n
But in the meanwhile, i.e., immediately after causing to send Ext.P5 lawyer’s<\/p>\n
notice, Balasubramanyam took his last breath on 19.03.2003 and it was<\/p>\n
thereafter, that Ext.P2 Revenue Recovery notice was served upon the<\/p>\n
petitioners, which in turn is subjected to challenge in this Writ Petition.<\/p>\n
       4.    The 1st respondent has filed a counter affidavit seeking to explain<\/p>\n
the discrepancy and inconsistency pointed out from the part of<\/p>\n
Balasubramanyam (when he was alive) as projected in Ext. P3. It is stated in<\/p>\n
paragraph 2 of the said counter affidavit that the property originally belonged<\/p>\n
to one Nagajyothi Ammal, who was an assessee under the KGST and AIT<\/p>\n
Acts; for the year 1978-79 and 1979-80. The assessments were completed<\/p>\n
on 07.03.1984 and 06.02.1984 respectively, fixing the liability of Rs.5170\/-<\/p>\n
and 8427\/- respectively, when the said assessee filed a petition before the<\/p>\n
appellate authority stating that she had sold the entire property to one<\/p>\n
C.V.Kannadasan as per Sale Deed No. 1233 dated 01.12.1978 of the SRO,<\/p>\n
Kattappana, though no evidence was adduced by her for substantiating the<\/p>\n
WP(C) No.28862\/2003
\n                                      4<\/span><\/p>\n
said contention. It is further stated in paragraph 3 of the counter affidavit that<\/p>\n
the assessment for the years 1980-81 and 1981-82 was proposed to be<\/p>\n
completed in the name of C.V. Kannadasan and pre-assessment notice<\/p>\n
dated 03.03.1986 was issued to him, which was replied by him mainly<\/p>\n
referring to the devolution of title. In 1986, the said Kannadasan sold 1.59<\/p>\n
acres to one Manikandan and it was from Manikandan, that the property<\/p>\n
came to the hands of the deceased Balasubramanyam, after passing through<\/p>\n
Rosamma. It is the case of the 1st respondent that the appeals preferred by<\/p>\n
the original assessee Nagajyothi Ammal was dismissed for default on<\/p>\n
12.08.1995 and thereafter, notice was issued to Manikandan to pay the<\/p>\n
arrears, which however was returned as refused;under which circumstance,<\/p>\n
Revenue Recovery steps were recommended on 15.12.1995, finally leading<\/p>\n
to the impugned proceedings.\n<\/p>\n
       5.    The learned Government Pleader, referring to the contents of the<\/p>\n
counter affidavit as well as the relevant provisions of law, asserted that the<\/p>\n
arrears of Agricultural Income Tax as well as the Sales Tax are having ‘prior<\/p>\n
charge’ over the property of the defaulter. The attempt to sustain the<\/p>\n
impugned proceedings is vehemently questioned from the part of the<\/p>\n
petitioner, referring to the relevant provisions of law, stating that the same is<\/p>\n
quite wrong and misconceived.\n<\/p>\n
       6.    True, there is a provision in the KGST Act (Section 26 B) which<\/p>\n
WP(C) No.28862\/2003
\n                                         5<\/span><\/p>\n
says that the tax payable is to be of ‘first charge’ over the property; which<\/p>\n
however was brought into force only with effect from 01.04.1999. There is a<\/p>\n
specific bar with regard to the transfer of property as provided under Section<\/p>\n
26 A, to the effect that, any transfer during the pendency of any proceedings<\/p>\n
under the said Act, whereby the assessee creates a charge on or parts with<\/p>\n
the possession by way of sale, mortgage, exchange or other mode of<\/p>\n
transfer, will be null and void. The above provision was incorporated in the<\/p>\n
Act by virtue of the Act 13 of the 93 with effect from 01.04.1993. The said<\/p>\n
provision obviously does not come to the rescue of the respondents for the<\/p>\n
fact that the liability is in respect of the assessment years 1978-79 and 1979-<\/p>\n
80.<\/p>\n
      7.      With regard to the position pertaining to the Agricultural Income<\/p>\n
Tax, the learned Government Pleader submits that the stipulation similar to<\/p>\n
Section 26 B of the KGST Act prescribing ‘prior charge’ over the property in<\/p>\n
question, is very much available under the Agricultural Income Tax Act 1950,<\/p>\n
as stipulated under sub section 2 of Section 40, which was incorporated<\/p>\n
therein much before. But then, the question is whether it can have any valid<\/p>\n
existence, to be attracted to the case in hand, in view of the limitation<\/p>\n
prescribed under the statute. Sub section 4 of Section 41 of the very same<\/p>\n
Act says that no proceedings for the recovery of any sum payable under the<\/p>\n
said Act shall be commenced after the expiry of 3 years. Of course there is<\/p>\n
WP(C) No.28862\/2003
\n                                     6<\/span><\/p>\n
an averment in the counter affidavit filed by the 1st respondent as to the<\/p>\n
proceedings taken, but absolutely nothing has been mentioned as to when<\/p>\n
the said proceedings were commenced.\n<\/p>\n
      8.     In any view of the matter, the assessment in respect of the<\/p>\n
assessment years 1978-79 and 1979-80 were admittedly finalised on<\/p>\n
07.03.1984 and 06.02.1985 respectively as stated in paragraph 2 of the<\/p>\n
counter affidavit. In the said circumstance, no liability could have been shifted<\/p>\n
to shoulders of the petitioners under any circumstance. Absolutely no<\/p>\n
material, to contrary, has been brought to light in the counter affidavit filed<\/p>\n
from the part of the 1st respondent. In the above circumstances, Exts.P2, P4<\/p>\n
and P6 notices issued by the respondents cannot stand in the eye of law and<\/p>\n
accordingly they are hereby set aside.\n<\/p>\n
      The Writ Petition is allowed. No cost.\n<\/p>\n<\/p>\n
                                          P. R. RAMACHANDRA MENON
\n                                                   JUDGE
\ndnc<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Subhalakshmi vs The District Collector on 11 December, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 28862 of 2003(J) 1. SUBHALAKSHMI, … Petitioner 2. B.RAMKUMAR, 3. B.LAVANYA, Vs 1. THE DISTRICT COLLECTOR, IDUKKI. … Respondent 2. THE AGRICULTURAL INCOME TAX AND 3. THE TAHSILDAR (REVENUE RECOVERY), 4. THE VILLAGE OFFICER, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-11578","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nSubhalakshmi vs The District Collector on 11 December, 2009 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/subhalakshmi-vs-the-district-collector-on-11-december-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Subhalakshmi vs The District Collector on 11 December, 2009 - 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