IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 WP(C).No. 7801 of 2004(D) ------------------------- PETITIONER: ------------ 1. SYED M.SHEEBA, W/O.ABDUL SALAM, THOTTAKKATTUKARA, ALUVA WEST, ERNAKULAM DISTRICT. 2. ABDUL SALAM, S/O.MOIDEEN, EDAVANA VEEDU THOTTAKKATTUKARA, ALUVA WEST, ERNAKULAM DISTRICT. BY ADV. SRI.N.N.SUGUNAPALAN (SR.) RESPONDENTS: ------------- 1. THE ADDITIONAL TAHSSILDAR, ALUVA. 2. THE VILLAGE OFFICER, ALUVA WEST. 3. THE SPECIAL TAHSILDAR (R.R), SPECIAL TAHSILDAR R.R'S OFFICE, ALUVA. 4. THE DISTRICT COLLECTOR, ERNAKULAM. 5. K.K.VIJAYAN, S/O.KRISHNAN, RESIDING AT VANCHINAD RESIDENCY, FLAT. NO.101, KALOOR, COCHIN-17. 6. THANKAMANI, W/O.K.K.VIHAYAN, RESIDING AT VANCHINAD RESIDENCY, FLAT. NO.101, KALOOR, COCHIN-17. BY ADV. SRI.K.VINOD CHANDRAN FOR R5 & 6 R1 TO R4 BY GOVERNMENT PLEADER SMT. SMITHA THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONERS' EXHIBITS: EXT.P1 TRUE COPY OF THE DOCUMENT NO. 698/2004 OF SRO ALUVA DATED 11.2.2004 EXT.P2 TRUE COPY OF THE REPLY LETTER DATED 28.2.2004 ISSUED BY THE VILLAGE OFFICER, ALUVA WEST. EXT.P3 TRUE COPY OF THE REPLY DATED 26.2.2004 ISSUED BY THE ADDL. TAHSILDAR ALUVA. EXT.P4 TRUE COPY OF THE ENCUMBRANCE CERTIFICATE ISSUED ON 19.2.2004 FROM THE REGISTRATION DEPARTMENT. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 7801 OF 2004 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT W.P. is filed by petitioners who have purchased property from respondents 5 and 6, for direction to the Village Officer to effect mutation based on the transfer deed. Government Pleader reported that since the original owners were in arrears of tax, objection to mutation is absolutely tenable. Section 26A of the KGST Act creates a charge on the property of the dealer for the tax liability. Moreover it is not known whether revenue recovery notice was issued prior to registration of sale deed and if so there will be charge on the property by virtue of section 44 of the RR Act also. However, if defaulters or petitioners clear the arrears, then mutation will be effected subject to right of petitioners to recover the same from the sellers. In any case, there is no justification to delay the matter indenfinitely. W.P. is disposed of directing the third respondent to proceed for recovery by attachment and sale of other properties of the defaulters, if available, details of which will be furnished by the petitioner. However, if no other 2 property is available, recovery can be continued against the property purchased by the petitioners. There will be direction to the third respondent to complete the recovery proceedings within four months from today. Petitioner will produce copy of this judgment before third respondent for compliance. If recovery is not effected, District Collector will take appropriate action against subordinate recovery authorities. Since Amensty Scheme is now available, it will be open to the petitioners or defaulters to settle liaibility and liberate the property from attachment. (C.N. RAMACHANDRAN NAIR) Judge kk 3