IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC MONDAY, THE 5TH OCTOBER 2009 / 13TH ASWINA 1931 WP(C).No. 2259 of 2007(R) -------------------------------------- PETITIONER(S): ------------------------- M.J. KURIAN, AGED 52 YEARS, S/O.M.K. JOSEPH, MANAYANICAL HOUSE, CHANGANASSERY P.O. BY ADV. MR.PIUS K. NEDUMGATTU RESPONDENT(S): --------------------------- 1. THE TAHSILDAR, THODUPUZHA TALUK, THODUPUZHA. 2. THE VILLAGE OFFICER, KARIKKODE VILLAGE, KARIKODE, THODUPUZHA. 3. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. R1 TO R3 BY GOVERNMENT PLEADER MR. K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 05/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.2259/2007 R APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE AUCTION SALE NOTICE ISSUED TOTHE PETITIONER DTD. 7/12/2006. P2: COPY OF THE PETITION FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.A.TO JUDGE Kss ANTONY DOMINIC,J. --------------------- W.P.(C).No.2259 OF 2007 ------------------------ Dated this the 5th day of October, 2009. JUDGMENT Challenge in this writ petition is against Ext.P1, a notice issued by the respondents under the provisions of the Revenue Recovery Act, for the sale of the immovable property mentioned therein for realization of the sale tax dues from the petitioner's father Late Sri.M.K. Joseph, for the assessment year 1995-96. 2. The main contention raised in the writ petition is that the proposal in Ext.P1 was to sell 22.01 ares of property, consisting of two pieces of land, one measuring 2.20 ares of land in Sy.No.169/4 and the other measuring 19.81 ares situated in Sy. No.169/6. According to the petitioner it was not necessary to sell the whole property to realise the dues. At the stage of admission, this court passed an interim order dated 19th January, 2007, staying the proposed sale of property having an extent of 19.81 2 ares of land in Sy. No.169/6. It was further directed that, if the property having an extent of 2.20 ares of land could be sold separately, an attempt will be made and sale value offered may be intimated by filing an affidavit before this court before confirmation. 3. It is now reported by the Government Pleader that in pursuance to the above interim order, the property having an extent of 2.20 ares of land was sold and that in the sale conducted they have ralised an amount of Rs.6,58,300/-. It is stated that including the remittances made by the defaulter towards the dues for the year 1995-96, the respondents have so far realised a total sum of Rs.8,3,593/-. It is also submitted that with the realization of the amount as above, the liability for which Ext.P1 sale proceedings were initiated stands satisfied. 4. In view of the above, the writ petition is closed recording the aforesaid submission and directing that it will be open to the legal representatives of the deceased defaulter to approach the Commercial Tax Officer, Angamaly claiming refund of excess amount, if any, that has been realised and 3 retained by him in pursuance to the sale that was conducted, following Ext.P1 notice and the interim order of this court dated 19.1.2007. It will also be open to them to request the Commercial Tax Officer, Angalamy to lift the attachment over the property for the liability mentioned in Ext.P1. vi (ANTONY DOMINIC) JUDGE 4