Wp/202743/2014 Of The Income Tax Officer And Ors v. The State Of Karnataka And Ors

IN THR HIGH COURT OF KARNATAKAGULBARGA BENCH DATBD THIS THR 11[H]DAY OF AUGUST, 2014 BEFORE THR HON’BLE MR.JUSTICE S.N.SATYANARAYANA WRIT PETITION NO.202 74!1459/201 BBRTWER 1.The Income Tax Officer,Aayakar Bhavan,Byapur.Aayakar Bhavan,Byapur. 2.The Joint Commissioner ofIncome Tax, Bijapur Range,Byapur.Income Tax, Bijapur Range,Byapur. 3,The Commissioner of Income Tax,Dr.B.R.Ambedkar Road,Dr.B.R.Ambedkar Road, Belgaum. ... Petitioners (by Sri.Ameet Kumar Deshpande, Adv.) ANT 1.The State of Karnataka,Represented by its Secretary,Revenue Department,M.S.Building, Bangalore.Represented by its Secretary,Revenue Department,M.S.Building, Bangalore. 2.The Assistant Director of LandRecords, City Survey Oftice,Byapur.Records, City Survey Oftice,Byapur. 3,The Joint Director of Land Records,Belgaum District,Belgaum. ... Respondents (by Sri.Shivakumar R.Tengli, AGA.) These Writ Petitions are filed under Articles 226 and227 of the Constituton of India, praying to issue a writ ofmandamus directing the respondent No.2 to consider theapplication dated 28.10.2013 and 19.12.2013 marked asAnnexures M and O and etc., These writ petitions coming on for Prl.Hearing thisday, the court made the following:- ORDER These writ petitions are filed by the Officers of IncomeTax Department, namely the Income Tax Officer, JointCommissioner of [Income Tax and Commissioner ot IncomTax. These petitions are filed seeking writ of mandamusdirecting the second respondent, namely the AssistantDirector of Land Records, City Survey Office, Biapur, toenter the name of Income Tax department as owners in therevenue records pertaining to property bearing CISNo.1750/1B situated in Ward No.III of Biyapur City,measuring to an extent of 5109 square yards, in place of the existing name as indicated in communication dated28.10.2013. 2. It is the case of petitioners that the property inquestion was earlier standing in the name of Sri.RamraoBindurao Bagalkotkar (Ramrao) of Bijapur City. In the year1973 there was a transaction with reference to aforesaidproperty between the erstwhile owner i.e., Sri.Ramrao andNandalal Tejmal Kothari (Nandlal) under instrument oftransfer for a consideration of Rs.49,000/-. Itis stated thatat the relevant point of time i.e., in the year 1973 invokingthe provisions of 2609F of Income Tax Act, 1961, the right oacquisition WaS claimed|by|thedepartment*&9accordingly, the property is appropriated to the Income Taxdepartment. It is the case of petitioners that the saidmatter went up to Apex Court in SLP, which is laterconverted in to Civil Appeal No.22303/2007, which hasresulted in confirming the acquisition of aforesaid propertyby the Income Tax department. Though it is stated that alsuit is filed in OS.No.692/2010 by the family members of erstwhile owner Sri.Ramrao with reference to title to saidproperty, no orders are passed to protect the alleged titleand interest of the members of the erstwhile owners family. 3. When matter stood thus, it is stated that twocommunications were sent by the petitioners to the secondrespondent, namely Assistant Director of Land Records,City Survey Office, Bijapur, for registering the aforesaidproperty in the name of petitioners in view of theacquisition being complete. In spite of two communicationsbeing sent on 28.10.2013 and 19.12.2013 no action istaken by the second respondent. Hence, the petitionershave come up in these petitions seeking writ of mandamusto the respondents to implement the communication atAnnexures-M and QO 4. Heard the learned Counsel for petitioners as wellas the learned Government Advocate Sri.Manvendra Reddy,who has taken notice to R1 to R3. On going through thewrit petition averments and Annexures-M and O, it is seen 3. When matter stood thus, it is stated that twocommunications were sent by the petitioners to the secondrespondent, namely Assistant Director of Land Records,City Survey Office, Bijapur, for registering the aforesaidproperty in the name of petitioners in view of theacquisition being complete. In spite of two communicationsbeing sent on 28.10.2013 and 19.12.2013 no action istaken by the second respondent. Hence, the petitionershave come up in these petitions seeking writ of mandamusto the respondents to implement the communication atAnnexures-M and QO 4. Heard the learned Counsel for petitioners as wellas the learned Government Advocate Sri.Manvendra Reddy,who has taken notice to R1 to R3. On going through thewrit petition averments and Annexures-M and O, it is seen that the description of the property mentioned inAnnexures-M and O so far as the property in question isconcerned, is erroneous i.e., in stead of referring to theproperty number as CIS No.17/750/1B it is referred to CTS 1750/B. Besides this, the other particulars regardingthe Ward in which it is situated and the extent of land isalso missing. Probably, that may be the reason why therespondents were not able to take appropriate stepspursuant to Annexures-M and O immediately after receiptof the same. o. In that view of the matter, these writ petitions aredisposed of permitting the petitioners to send appropriatecommunication giving full particulars of the property andcorrect reference to its number within 15 days from todayto the second respondent. On such communication beingsent by the petitioners, within one month there from, therespondents 1 to 3 shall take appropriate steps to see thatthe name of Income Tax department is registered in therecords of City Survey Office, Bijapur, so far as the property in question is concerned, unless there is an order contrary to that either by this Court or from the Apex Court. It ismade clear that any order of injunction from any Courtsubordinate to this Court and the Apex Court would notaffect the rights of petitioners, which is crystalised in theorder of Apex Court in Civil Appeal No.22303/2007 so taras the aforesaid property is concerned. Sd/- JUDGE.