{"id":137604,"date":"2009-05-21T00:00:00","date_gmt":"2009-05-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-s-rasheed-vs-sales-tax-officer-ii-on-21-may-2009"},"modified":"2016-02-20T11:10:51","modified_gmt":"2016-02-20T05:40:51","slug":"k-s-rasheed-vs-sales-tax-officer-ii-on-21-may-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-s-rasheed-vs-sales-tax-officer-ii-on-21-may-2009","title":{"rendered":"K.S. Rasheed vs Sales Tax Officer-Ii on 21 May, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">K.S. Rasheed vs Sales Tax Officer-Ii on 21 May, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 2274 of 2007(U)\n\n\n1. K.S. RASHEED, AGED 42,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SALES TAX OFFICER-II, MUVATTUPUZHA.\n                       ...       Respondent\n\n2. TAHSILDAR, MUVATTUPUZHA.\n\n3. VILLAGE OFFICER, MULAVOOR.\n\n4. T.V. POULOSE,\n\n                For Petitioner  :SRI.ESM.KABEER\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice S.SIRI JAGAN\n\n Dated :21\/05\/2009\n\n O R D E R\n                            S.SIRI JAGAN, J.\n\n                       ==================\n\n                         W.P(C).No.2274 of 2007\n\n                       ==================\n\n                  Dated this the 21st day of May, 2009\n\n                             J U D G M E N T\n<\/pre>\n<p>      The petitioner purchased certain properties from the 4th<\/p>\n<p>respondent on 19.2.1997 as per sale deed registered as No.829\/97<\/p>\n<p>(sub registry office is not mentioned in the writ petition).<\/p>\n<p>Subsequently, by Ext.P4 notice, the said properties were put to sale by<\/p>\n<p>the revenue recovery authorities for realisation of sales tax arrears<\/p>\n<p>due from the 4th respondent. The petitioner is challenging Ext.P4 notice<\/p>\n<p>in this writ petition. The petitioner submits that the first notice issued<\/p>\n<p>to the 4th respondent in respect of the sales tax arrears is Exts.P3<\/p>\n<p>dated 7.8.1998, which is subsequent to the date of sale. Therefore,<\/p>\n<p>according to the petitioner, the property purchased by the petitioner<\/p>\n<p>from the 4th respondent cannot be put to sale for recovery of the<\/p>\n<p>arrears of sales tax due from the 4th respondent in so far as the<\/p>\n<p>arrears became due subsequent to the transfer of title in the property<\/p>\n<p>to the petitioner and therefore, S.26A of the Kerala General Sales Tax<\/p>\n<p>Act is not attracted.\n<\/p>\n<p>      2.    The learned Government Pleader strongly opposes the writ<\/p>\n<p>petition. According to him, in view of Section 26A, the petitioner<\/p>\n<p>cannot contend that the property purchased by the petitioner from a<\/p>\n<p>defaulter is not liable to be proceeded against. According to the<\/p>\n<p><span class=\"hidden_text\">w.p.c.2274\/07                          2<\/span><\/p>\n<p>Government Pleader, it is not necessary that for attracting Section<\/p>\n<p>26A, a demand for tax should have been made prior to the sale.<\/p>\n<p>Pendency of some proceedings in respect of the sales tax arrears<\/p>\n<p>would be sufficient to attract Section 26A of the Kerala General Sales<\/p>\n<p>Tax Act, 1963. He also relies on the Division Bench decision in <a href=\"\/doc\/322466\/\">Hamsa<\/p>\n<p>v. Asst. Commissioner<\/a> [2008 (3) KLT 180] in support of his<\/p>\n<p>contentions.\n<\/p>\n<p>      3.     I have heard both sides in detail.\n<\/p>\n<p>      4.     In Hamsa&#8217;s case (supra), in paragraph 9, this Court held<\/p>\n<p>thus:\n<\/p>\n<blockquote><p>             &#8216;9.   To attract S.26A, it is not necessary that the assessment<br \/>\n      should be completed. It is also not necessary that a demand should be<br \/>\n      made to the assessee to pay any amount. If the transfer is made by the<br \/>\n      assessee during the pendency of any proceedings , such transfer shall be<br \/>\n      void as against any claim in respect of any tax or any other sum payable<br \/>\n      by the assessee under the K.G.S.T. Act. Inspection of the shop, factory or<br \/>\n      business premises of the assessee by the sales tax officers would also<br \/>\n      come within the meaning of the expression &#8220;during the pendency of any<br \/>\n      proceedings&#8221; under S.26A. The transfer as such is not void. It would be a<br \/>\n      valid transfer as between the transferor and the transferee. But it would<br \/>\n      be void against any claim in respect of any tax or any other sum payable<br \/>\n      by the assessee-transferor under the Act. The transferee is not entitled to<br \/>\n      put forward any defence that the transfer was made for valid<br \/>\n      consideration or that he is a bonafide purchaser for value. Such defences<br \/>\n      are outside the purview of S.26A of the Act. Once the ingredients of<br \/>\n      S.26A are attracted, the transfer made by the assessee would be void.<br \/>\n      The transferee cannot claim any valid title in such cases as against&#8221; any<br \/>\n      claim in respect of any tax or any other sum payable by the assessee&#8221;<br \/>\n      under the K.G.S.T. Act. In the present case, the transfers were effected<br \/>\n      after proceedings were initiated against the assessee under the Act.<\/p><\/blockquote>\n<p>      Therefore, the assignment deeds executed by the partners of the<br \/>\n      assessee firm in favour of the petitioners are void under S.26A. Exhibit<br \/>\n      P2 order is valid and the learned Single Judge has rightly rejected the<br \/>\n      contentions raised by the petitioners.&#8217;<\/p>\n<p>In this case, as is clear from Ext.P3 notice itself, for the year 1994-95,<\/p>\n<p><span class=\"hidden_text\">w.p.c.2274\/07                        3<\/span><\/p>\n<p>the 4th respondent had filed annual return under the KGST Act, the<\/p>\n<p>proceedings in respect of which were pending prior to the date of sale.<\/p>\n<p>It is settled law that for a particular year return should be filed before<\/p>\n<p>the 10th of May of the succeeding year. That being so, clearly the 4th<\/p>\n<p>respondent had filed returns prior to the purchase of the property by<\/p>\n<p>the petitioner and therefore, the proceedings for assessment were<\/p>\n<p>pending. In fact the Government Pleader              would submit that<\/p>\n<p>assessment proceedings were pending for the years 1994-95 to 96-97.<\/p>\n<p>That being so, the ratio of the decision of the Division Bench in<\/p>\n<p>Hamsa&#8217;s case (supra) is clearly attracted to the facts of the present<\/p>\n<p>case.   Therefore, I do not find anything wrong with the impugned<\/p>\n<p>recovery proceedings. Accordingly, following that judgment, this writ<\/p>\n<p>petition is dismissed.\n<\/p>\n<p>                                                         Sd\/-\n<\/p>\n<pre>sdk+                                               S.SIRI JAGAN, JUDGE\n\n           \/\/\/True copy\/\/\/\n\n\n\n\n                              P.A. to Judge\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court K.S. Rasheed vs Sales Tax Officer-Ii on 21 May, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 2274 of 2007(U) 1. K.S. RASHEED, AGED 42, &#8230; Petitioner Vs 1. SALES TAX OFFICER-II, MUVATTUPUZHA. &#8230; Respondent 2. TAHSILDAR, MUVATTUPUZHA. 3. VILLAGE OFFICER, MULAVOOR. 4. T.V. POULOSE, For Petitioner :SRI.ESM.KABEER For Respondent [&hellip;]<\/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-137604","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K.S. 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