IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH JANUARY 2008 / 21ST POUSHA 1929 OP.No. 34401 of 2001(U) ----------------------- PETITIONER: ------------ 1. OMANA SURENDRAN, CHOOLAPURACKAL, THIRUMALA WARD, ALLEPPEY. 2. V.P.SURENDRAN, CHOOLAPURACKAL, THIRUMALA WARD, ALLEPPEY. BY ADV. SRI.T.M.ABDUL LATHEEF RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM. 2. SALES TAX OFFICER, II CIRCLE, ALAPPUZHA. 3. SUB COLLECTOR, ALAPPUZHA. 4. TAHSILDAR (RR), AMBALAPPUZHA. BY SMT.K.P.PRADEEP, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 11/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.NO. 34401/2001 ORDERS ON CMP NOS. 56101/2001, 27437/2002 AND 7729/2003 IN O.P.NO. 34401/2001 DISMISSED. 11/01/2008 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF ASSESSMENT ORDER NO.A1.1406/93-94 DATED 31/03/1997 OF R2. P2 : COPY OF ASSESSMENT ORDER NO.A1-1406/92-93 DATED 31/03/1997 OF R2. P3 : COPY OF ASSESSMENT ORDER NO.A1-1406/94-95 DATED 10/11/1999 OF R2. P4 : COPY OF PROCEEDINGS NO.G1-3764/2000 DATED 24/03/2001 OF R3. P5 : COPY OF ORDER NO.G1-3763/2000 DATED 24/03/2001 OF R3. P6 : COPY OF PLAINT O.S.NO.927/2001 FILED BY PETITIONERS BEFORE MUNSIFF'S COURT, ALAPPUZHA DATED 29/10/2001. P7 : COPY OF I.A.NO.5389/2001 IN O.S.NO. 927/2001 FILED BY PETITIONERS BEFORE MUNSIFF'S COURT, ALAPPUZHA DATED 29/10/2001. P8 : COPY OF PURCHASE CERTIFICATE NO.1026 DATED 07/07/1976. // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ----------------------------------- O.P. No. 34401 of 2001 ------------------------- Dated, this the 11th day of January, 2008 J U D G M E N T Petitioners are challenging sale of their property made in 2001 in recovery proceedings for recovery of arrears of sales tax assessed for the years from 1991-92 to 1994-95 amounting to over Rs.1.27 crores. The property was sold and sale was confirmed in 2001. However, learned Government Pleader reported that out of 7.58 acres, only 5.35 acres are due to the Government and the balance is towards Bank loan due from petitioners. Since property is purchased and retained by the Government, I feel it can still be restored to petitioners, if petitioners arrange to clear the arrears of tax with interest. Since the amount of tax is above Rs.1.27 crores and since amnesty benefit was granted, even in 2004, to clear the arrears of tax with substantial waiver of interest, I reduce the interest to 50%, provided petitioners clear the entire arrears of tax with 50% interest within a period of four months from now. It is for the petitioners to arrange for sale of the property and enter into agreement for sale. However, property will be handed over to petitioners by the recovery authorities only after clearing the entire tax arrears as above and loan amount due to the Bank. This original petition is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg