Wp(C)/1257/2007 Of Sreekumar V.r v. The Income Tax Deputy Commissioner, Ekm

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 13TH SEPTEMBER 2007 / 22ND BHADRA 1929 WP(C).No. 1257 of 2007(Y) ------------------------- PETITIONER: ------------ SREEKUMAR V.R., VARIYAMPATTU HOUSE, THIROOR, P.O. MULANKUNNATHUKAVU, THRISSUR. BY ADV. SRI.K.I.MAYANKUTTY MATHER SMT.S.LAKSHMY RESPONDENTS: ------------- 1. THE INCOME TAX DEPUTY COMMISSIONER, OFFICE OF THE DEPUTY COMMISSIONER (INCOEM TAX), I.S.PRESS ROAD, ERNAKULAM. 2. JOY THOMAS, S/O. THOMAS, PUTHOOR, PARAPPUR, THOLUR, THRISSUR. 3. GEORGE, S/O. JOSEPH, CHELAKKOTTUKARA, OLLUR, THRISSUR. 4. ANTO, S/O. CHALAKKAL CHACKO, PURANATTUKARA HOUSE, THRISSUR. 5. RUSSEL, S/O. KALLOOR FRANCIS, VADANAPPALLY, CHAVAKKAD. 6. E.A. UNNIKRISHNAN, S/O. AYYAPPAN EZHUTHACHAN, EDASSERYVALAPPIL, CHOORAKKATTUKARA, PUZHAKKAL VILLAGE, THRISSUR. 7. SILVETTE, W/O. OOKKEN GEORGE, CHELAKKOTTUKARA, OLLUR VILLAGE, THRISSUR. 8. SHYJI, D/O. MUTTTH JOSE, PURANATTUKARA, THRISSUR. 9. NIMMY, D/O.MANGALAM JOSE, VADANAPPALLY, CHAVAKKAD. 10. USHA DEVI, D/O. RAMACHANDRAN EZHUTHACHAN,CHEMMANGATTUVALAPPIL CHOORANATTUKARA, PUZHAKKARA. 11. MOLLY, D/O. KALLOR FRANCIS, PARAPPUR, THOLUR, THRISSUR. R1 BY SC SRI. GEORGE K GEORGE R2,4,5, 6 & 10 BY ADV. SRI.NAGARAJ NARAYANAN SRI.SAIJO HASSAN SRI.SABU SREEDHARAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF SALE DEED DOCUMENT NO. 5401 OF 1999 DATED 24.9.1999EXT.P2 TRUE COPY OF SALE DEED, DOCUMENT NO. 5413 OF 1999 DATED 25.9.1999EXT.P3 TRUE COPY OF SALE DEED DOCUMENT NO. 5412 OF 1999 DATED 25.9.1999EXT.P4 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE NO. 18241 DATED 30.10.2006EXT.P5 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE NO. 18242 DATED 30.10.2006EXT.P6 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE NO. 18243 DATED 30.10.2006 EXT.P7 TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THEFIRST RESPONDENT WITH REFERENCE TO DOCUMENT NO. 5401 OF 1999 DATED 4..11.2006 EXT.P7(a) TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE1ST RESPONDENT WITH REFERENCE TO DOCUMENT NO. 5412 OF 1999 DATED 4.11.2006 EXT.P7(b) TRUE COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THEFIRST RESPONDENT WITH REFERENCE TO DOCUMENT NO. 5413 OF 1999 DATED 4.11.2006RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- W.P.C. NO. 1257 OF 2007 -------------------------------------------- Dated this the 13th day of September, 2007 JUDGMENT W.P. is filed against encumbrance recorded in the registermaintained in the Sub Registrar's office in the form of attachment byfirst respondent on the property purchased by the petitioner fromrespondents 2 to 11. Even though petitioner has filed representationsbefore the first respondent, standing counsel submitted that he is notthe assessing officer. However, the person who has intimatedattachment has to justify the same before the Sub Registrar failingwhich Sub Registrar is directed to remove the attachment. Firstrespondent is directed to call for records pertaining to assessment anddemand of tax and verify the attachment effected and if it is invalid toinform the same to the Sub Registrar for him to remove the attachmentfrom his records and to issue fresh encumbrance certificate to thepetitioner. First respondent is directed to issue fresh orders within onemonth from the date of production of a copy of this judgment. Ifwithin one month from the date of production of copy of judgment, first respondent does not justify attachment there will be direction to the Sub Registrar to remove the attachment from the records and issue fresh encumbrance certificate to the petitioner. W.P. is disposed of as above. (C.N.RAMACHANDRAN NAIR)Judge