IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 26TH SEPTEMBER 2011 / 4TH ASWINA 1933 WP(C).No. 24755 of 2007(V) -------------------------------------- PETITIONER: ------------------- SMT. U.M.KUNHAMINA, PALLIKUNNU AMSOM, CHALAD DESOM, KANNUR. BY ADV. SRI.T.M.SREEDHARAN. RESPONDENTS: ------------------------ 1. THE DISTRICT COLLECTOR, COLLECTORATE, KANNUR. 2. THE SPECIAL DEPUTY TAHSILDAR, REVENUE RECOVERY NO.I, TALUK OFFICE, KANNUR. 3. THE TAHSILDAR, TALUK OFFICE, KANNUR. 4. THE REVENUE DIVISIONAL OFFICER, THALASSERY. R1 TO R4 BY GOVT. PLEADER SRI. SHAMSUDHEEN.V.K. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/09/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.24755/2007-V: APPENDIX PETITIONER'S EXHIBITS:- EXT.P.1: COPY OF THE NOTICE IN FORM 16 DTD. 06/01/2000 ISSUED BY THE R.2. EXT.P.2: COPY OF THE LETTER DTD. 09/02/2000 SUBMITTED BY THE PETITIONER TO THE R.2. EXT.P.3: COPY OF THE SALE DEED VIDE DOCUMENT NO.3233/96 OF SRO, KANNUR DTD. 18/09/1996. EXT.P.4: COPY OF THE JUDGMENT DTD. 05/07/2006 IN O.P. NO. 8715/01 PASSED BY THIS HON'BLE COURT. EXT.P.5: COPY OF THE ORDER DTD. 06/02/2011 ISSUED BY THE R.4. RESPONDENT'S EXHIBITS:- NIL. //TRUE COPY// P.A. TO JUDGE Prv. S. SIRI JAGAN, J. - - - - - - - - - - - - - - - - - - - - - - - W.P.(C)No.24755 of 2007 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 26th day of September, 2011 J U D G M E N T The petitioner is a purchaser of a property from a defaulter in payment of sales tax dues from him to the Government. On the strength of Section 26A of the Kerala General Sales Tax Act and Section 44 of the Kerala Revenue Recovery Act, 1968, the said property was proceeded against for recovery of amounts due from the defaulter. That is under challenge in this writ petition. The contention of the petitioner is that, the petitioner is a bonafide purchaser and since the demand arose after the purchase of the property from the petitioner Section 44 of the Kerala Revenue Recovery Act is not applicable. According to the learned Government Pleader, in view of Section 26 A of the K.G.S.T. Act, the petitioner cannot escape from the liability either to pay the defaulted amounts or to surrender the property to the Government. He points out that, by Ext.P4 judgment in a writ petition filed by the petitioner, the claim of the petitioner has already been negatived. 2. I have considered the rival contentions in detail. 3. I am of opinion that, in view of Section 26A of the W.P.(C)No.24755 of 2007 -2- K.G.S.T. Act, the petitioner cannot now contend that the property cannot be proceeded against. In fact the petitioner has already suffered Ext.P4 judgment in that regard. In view of the said position, the counsel for the petitioner submits that, the petitioner has already filed an application before the Sales Tax Authorities for benefits of the Amnesty Scheme declared by the Government under the K.G.S.T. Act and the same may be directed to be considered. If an application has been so filed, the appropriate authority, on receipt of a copy of this judgment shall consider and pass orders on the same, so that if the petitioner is entitled for the benefit of the amnesty scheme, the petitioner can pay off the amounts availing of such benefits before 30.09.2011, till which time only the Amnesty Scheme is in force. The writ petition is disposed of as above. Sd/- S. SIRI JAGAN JUDGE //True copy// P.A. TO JUDGE Issue certified copy today itself. shg/