Wp(C)/5094/2017 Of The South Indian Bank Limited v. The Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE SHAJI P.CHALY THURSDAY, THE 23RD DAY OF FEBRUARY 2017/4TH PHALGUNA, 1938 WP(C).No. 5094 of 2017 (J) --------------------------- PETITIONER(S): ------------------------- 1. THE SOUTH INDIAN BANK LTD., REGISTERED OFFICE & HEAD OFFICE AT SIB HOUSE, T.B ROAD, MISSION QUARTERS, THRISSUR -680 001. 2. THE AUTHORIZED OFFICER AND CHIEF MANAGER, THE SOUTH INDIAN BANK LTD., REGIONAL OFFICE, SIB BUILDING, ROUND SOUTH, THRISSUR -680 001 THE SOUTH INDIAN BANK LTD., REGIONAL OFFICE, BY SRI.K.K.CHANDRAN PILLAI,SENIOR ADVOCATE ADVS. SMT.S.AMBILY SMT.NAMITHA NAMBIAR RESPONDENT(S): --------------------------- 1. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, INCOME TAX OFFICE, THRISSUR -680 001. THRISSUR -680 001. 2. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 5TH FLOOR, KANDAMKULATHY BUILDING, OPP. MAHARAJA'S COLLEGE GROUND, M.G.ROAD, KOCHI -682 011. (CENTRAL) 5TH FLOOR, KANDAMKULATHY BUILDING, OPP. MAHARAJA'S COLLEGE GROUND, M.G.ROAD, KOCHI -682 011. 3. THE SUB REGISTRAR, SUB REGISTRY OFFICE, CHEMBUKAVU, THRISSUR -680 020. 4. THE VILLAGE OFFICER, VILLAGE OFFICE, THRISSUR -680 020. VILLAGE OFFICE, THRISSUR -680 020. 5. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001. REPRESENTED BY THE CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM -695 001. R1 & R2 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R3 TO R5 BY SR GOVERNMENT PLEADER SMT. K.R.DEEPA THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-02-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5094 of 2017 (J) ---------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS ---------------------------------------- EXT.P1 COPY OF THE PUBLICATION IN THE HINDU DAILY DATED 17/12/2016 EXT.P2 COPY OF THE DEMAND NOTICE DATED 8/1/2016 ISSUED BY THE PETITIONER PETITIONER EXT.P3 COPY OF THE LETTER DATED 23/1/2017 ADDRESSED TO THE 1ST RESPONDENT BY THE PETITIONER RESPONDENT BY THE PETITIONER EXT.P4 COPY OF THE ENCUMBRANCE CERTIFICATE SHOWING ATTACHMENT OF ITEM NO.4 IN THE DEMAND NOTICE DATED 27/1/2017 ITEM NO.4 IN THE DEMAND NOTICE DATED 27/1/2017 EXT.P5 COPY OF THE REMINDER SENT TO THE 2ND PETITIONER DATED 31/1/2017 DATED 31/1/2017 RESPONDENT(S)' EXHIBITS: ------------------------------------------ NIL /TRUE COPY/ P.A.TO JUDGE ------------------------------ W.P.(C)No.5094 of 2017 ------------------------------ Dated this the 23[rd] day of February, 2017 J U D G M E N T ------------------- This writ petition is filed by the petitioners to quash theattachment effected over 5.70 ares of property comprised inSurvey No.1952/7 of Thrissur Village & Taluk covered by saledeed No.4458/1980 of Sub Registry Office, Thrissur evidencedby the entry in Ext.P4 encumbrance certificate and for otherrelated reliefs. 2.Today when the matter is taken up, learned counselappearing for respondents 1 and 2 submitted that theattachment is already lifted by the Income Tax Departmenton 20.02.2017. Petitioners have a case that, the salecertificate produced for registration is returned by the 3[rd]respondent, Sub Registrar, Chembukavu, Thrissur, sinceattachment is reflected in Ext.P4 encumbrance certificate. 3.In view of the subsequent development that tookplace consequent to the lifting of the attachment, it is for thepetitioner to pursue the registration of the sale certificate byproducing necessary orders from the 1[st] and 2[nd] respondents.I make it clear that, if the document is produced for W.P.(C)No.5094 of 2017 2.Today when the matter is taken up, learned counselappearing for respondents 1 and 2 submitted that theattachment is already lifted by the Income Tax Departmenton 20.02.2017. Petitioners have a case that, the salecertificate produced for registration is returned by the 3[rd]respondent, Sub Registrar, Chembukavu, Thrissur, sinceattachment is reflected in Ext.P4 encumbrance certificate. 3.In view of the subsequent development that tookplace consequent to the lifting of the attachment, it is for thepetitioner to pursue the registration of the sale certificate byproducing necessary orders from the 1[st] and 2[nd] respondents.I make it clear that, if the document is produced for W.P.(C)No.5094 of 2017 registration along with the order of lifting the attachment 3[rd]respondent shall not hesitate to register the document if thereare no other legal impediments. Needless to say, consequenton the registration of the sale certificate, steps shall be takento effect mutation of the property. Writ petition is disposed of accordingly. rmm/23/2/2017 Sd/- SHAJI P. CHALY, JUDGE.