Op/10983/2003 Of Jins Mathew v. The Agrl. Income Tax And Sales Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 6TH FEBRUARY 2007 / 17TH MAGHA 1928 OP.No. 10983 of 2003(G) ----------------------- PETITIONER: ------------ JINS MATHEW, KANAMUNDAYIL HOUSE, KADAMAKUZHY P.O., KATTAPPANA-685 515 BY ADV. SRI.T.H.ABDUL AZEEZ RESPONDENTS: ------------- 1. THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, COMMERCIAL TAXES, KATTAPPANA. 2. THE TAHSILDAR, (REVENUE RECOVERY), NEDUMKANDAM. BY GOVERNMENT PLEADER – ADV. SMT. R.BINDU THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 06/02/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON I.A.No 11952/2003 IN CMP NO. 18983/2003 IN O.P.No. 10983/2003 DISMISSED. 06/02/2007SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) ORDER ON CMP NO. 18983/2003 IN O.P.No. 10983/2003 DISMISSED. 06/02/2007SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS EXT.P1COPY OF SALE DEED NO.2477/1984 OF THE SUB-REGISTRAR'SOFFICE, KATTAPPANA. EXT.P2COPY OF ENCUMBRANCE CERTIFICATE DATED 25/03/2003 ISSUED TOMR. CHUKKANANIKKAL JOSEPH. EXT.P2(a)COPY OF -DO- DATED 25/03/2003 ISSUED TO MR. PEROTHVARGHESE. EXT.P2(b)COPY OF -DO- DATED 25/03/2003 ISSUED TO MR. VELLARAVEETTILRAJAMMA. EXT.P3COPY OF NOTICE DATED 28/09/2002 ISSUED BY 1ST RESPONDENT TOTHE PETITIONER. EXT.P4COPY OF THE ASSESSEMENT ORDER FOR THE YEAR 79/80 ISSUED BY1ST RESPONDENT TO SMT.SUBAIDA BEEVI DATED 09/03/87. EXT.P5COPY OF NOTICE DATED 19/10/2002 ISSUED TO THE PETITIONER BY1ST RESPONDENT. EXT.P6COPY OF NOTICE DATED 13/11/2002 ISSUED BY 1ST RESONDENT TOTHE PETITIONER. EXT.P7COPY OF NOTICE DATED NIL ISSUED TO THE PETITIONER BY THE 2NDRESPONDENT. EXT.P8COPY OF NOTICE UNDER FORUM NO.10 ISSUED BY 2ND RESPONDENTTO THE PETITIONER. // TRUE COPY // jg PA TO JUDGE C.N.RAMACHANDRAN NAIR, J.-----------------------------------O.P. No. 10983 of 2003 ------------------------- Dated, this the 6[th] day of February, 2007 J U D G M E N T Petitioner is challenging recovery proceedings for recoveryof arrears of sales tax dues from the previous owner of theproperty. The petitioner’s case is that he purchased only 2.5acres of land from the defaulter, which the petitionersubsequently sold to three persons, but demand for arrears isfor around 8.5 acres of land of the defaulter. Tax could berecovered from property transferred by the defaulter, if there ischarge on such property as per statute. Secs. 26A and 26B ofthe KGST Act provides for charge on the properties of thedefaulter for sales tax liability. Similarly, if notice is servedunder Sec. 44 of RR Act creates charge on property of thedefaulter. Therefore, any subsequent transfer of property canbe ignored and recovery can continue. Since the counteraffidavit filed does not serve any purpose, I direct the Tahsildarto identify the property of the defaulter, consider validity ofsubsequent transfers and proceed for sale only after decidingthe claim of petitioner and other claimants. If the petitioner O.P.No. 10983/2003 -Page numbers- files any claim before the Tahsildar under Sec. 46 of the RR Act,it will be disposed of before sale of such properties. If any otherproperty is found as part of the defaulter’s property, it shall alsobe attached and sold, details of which will be furnished by thepetitioner. jg (C.N.RAMACHANDRAN NAIR, JUDGE.)