Wp(C)/5080/2007 Of Dr.m.assan Koya v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 6TH NOVEMBER 2007 / 15TH KARTHIKA 1929 WP(C).No. 5080 of 2007(D) ------------------------- PETITIONER: ------------ DR.M.ASSAN KOYA, S/O.DR.MOHAMMED, KOYA'S HOSPITAL, CHERUVANNUR, FEROKE, KOZHIKODE. BY ADV. SRI.ABRAHAM JOHN RESPONDENTS: ------------- 1. THE COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN (SOUTH BLOCK), KOZHIKODE-1. 2. THE TAX RECOVERY OFFICER, RANGE-2, KOZHIKODE, OFFICE OF THE TAX RECOVERY OFFICER, AYAKAR BHAVAN, 5TH FLOOR, MANANCHIRA, KOZHIKODE-1. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/11/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX P1: TRUE PHOTOCOPY OF THE ATTACHMENTORDER DT.18.2.2002. P2: TRUE PHOTOCOPY OF THE SAID ORDER DT.31.10.2006. P3: TRUE PHOTOCOPY OF LETTER DT.1.1.2007. P4: TRUE PHOTOCOPY OF LETTER DT.10.1.2007. P5: TRUE PHOTOCOPY OF APPLICATION DT.29.1.2007. P6: TRUE PHOTOCOPY OF LETTER DT.30.1.2007. TRUE COPY PA TO JUDGE ANTONY DOMINIC, J. .................................................................... W.P.(C) No.5080 of 2007.................................................................... Dated this the 6th day of November, 2007. JUDGMENT Prayer sought for is to quash the proceedings initiated forproclamation and sale of the immovable property covered by attachmentorder dated 18.2.2002. Standing Counsel for respondents submits thatcoercive action was necessitated on account of the default in paying thedues under the Income Tax Act. It is also submitted that subsequently theentire amount has been paid and the attachment has been lifted. In view ofthis, nothing further survives in this W.P. Counsel submits that they arestill aggrieved because excess amount has been recovered. If that be so, thepetitioner is always at liberty to pursue the claim independently. Writ Petition is disposed of as above. pms ANTONY DOMINICJudge