IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH JULY 2008 / 20TH ASHADHA 1930 OP.No. 39545 of 2002(G) ----------------------- PETITIONER: ------------ GREGORY THOMAS, SON OF VICTOR GREGORY ARATTUKULANGARA VEEDU, MARARIKULAM NORTH VILLAGE. (DIED) *ADDL.2 LENAMMA THOMAS, W/O. GREGORY THOMAS, ARATTUKULANGARA VEEDU, MARARIKULAM NORTH MURI, MARARIKULAM VILLAGE, CHERTHALA TALUK, ALAPPUZHA DISTRICT. *ADDL.3 RAJU THOMAS, S/O. GREGORY THOMAS, --DO-- --DO--. *ADDL.4 ANIL KUMAR, S/O. GREGORY THOMAS, --DO-- --DO--. *ADDL.5 SHIRLY OOMMEN, S/O. GREGORY THOMAS, --DO-- --DO--. *ADDL.6 SOOSAN THOMAS, S/O. GREGORY THOMAS, --DO-- --DO--. *ADDL.7 JAGAL THOMAS, S/O. GREGORY THOMAS, --DO-- --DO--. (*IMPLEADED THE LEGAL HEIRS OF THE DECEASED ORIGINAL PETITIONER AS ADDL.2 TO ADDL.7 IN THE ORIGINAL PETITION AS PER ORDER IN I.A.NO. 8960/2008 DATED 11/07/2008) BY ADV. SRI.T.K.VENUGOPALAN RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM OP.No. 39545 of 2002(G) 2. THE DISTRICT COLLECTOR, ALAPPUZHA 3. THE REVENUE DIVISIONAL OFFICER, ALAPPUZHA. 4. THE TAHSILDAR, CHERTHALA 5. THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER, ALAPPUZHA. **6. BASIL THOMAS, S/O.GREGORY THOMAS, C/O. NOBY JOSE, S.A. AL BASSAM COMPANY LIMITED, P.O. BOX NO.198, RIYADH - 11441. (**IMPLEADED AS ADDITIONAL 6TH RESPONDENT IN THE ORIGINAL PETITION AS PER ORDER IN I.A.NO. 8960/2008 DATED 11/07/2008) BY SMT.SMITHA, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 11/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP.No. 39545 of 2002(G) ORDER ON CMP NO.66381/2002 IN OP NO.39545/2002 DISMISSED. 11/07/2008 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBTIS P1 : COPY OF THE NOTICE DATED 02/01/1996 OF DEPUTY COMMISSIONER OF AIT & ST ALAPPUZHA TO THE PETITIIONER. P2 : COPY OF THE ASSESSMENT ORDER DATED 16/03/1990 FOR THE YEAR 1984- 85 OF ADDL. AGRICULTURAL INCOME TAX OFFICER, ALAPPUZHA. P3 : COPY OF THE ASSESSMENT ORDER DATED 21/11/90 FOR THE YEARS 1985- 86 TO 1988-89 OF ADDITIONAL AGRICULTURAL INCOME TAX OFFICER, ALAPPUZHA. P4 : COPY OF the DEMAND NOTICE DATED 16/04/91 OF 5TH RESPONDENT. P5 : COPY OF THE NOTICE DATED 17/04/96 OF 5TH RESPONDENT. P6 : COPY OF JUDGMENT IN OP 8944/97 DATED 12/09/1997 OF HIGH COURT OF KERALA. P7 : COPY OF PROCEEDINGS OF TAHSILDAR CHERTHALA DATED 22/10/1997. P8 : COPY OF DEMAND NOTICE DATED 15/05/98 OF 4TH RESPONDENT. P9 : COPY OF NOTICE OF SALE OF IMMOVABLE PROPERTY DATED 13/05/1999 ISSUED BY THE 4TH RESPONDENT. P10 : COPY OF NOTICE DATED 30/06/1999 OF TAHSILDAR CHERTHALA - 4TH RESPONDENT. P11 : COPY OF TAX RECEIPT ISSUED FROM VILLAGE OFFICE, MARARIKULAM DATED 23/08/2000 TO THE PETITIONER. P12 : COPY OF CERTIFICATE ISSUED BY VILLAGE OFFICER, MARARIKULAM DATED 13/08/89. P13 : COPY OF SALE NOTICE DATED 01/11/88 ISSUED BY 4TH RESPONDENT. P14 : COPY OF SALE NOTICE DATED 12/09/91 ISSUED BY 4TH RESPONDENT. P15 : COPY OF OBJECTION FILED BY PETITIONER BEFORE THE 4TH RESPONDENT DATED 28/06/99. P16 : COPY OF ORIGINAL APPLICATION FILED BY PETITIONER BEFORE DIST. COLLECTOR, ALAPPUZHA DATED 27/09/2002. OP.No. 39545 of 2002(G) P17 : COPY OF AFFIDAVIT AND DELAY PETITION FILED BY PETITIONER BEFORE DISTRICT COLLECTOR, ALAPPUZHA DATED 27/09/2002. P18 : COPY OF AFFIDAVIT AND STAY PETITION FILED BY PETITIONER BEFORE 2ND RESPONDENT DATED 27/09/2002. P19 : COPY OF LETTER DATED 30/11/2002 ISSUED BY 2ND RESPONDENT. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- I.A.No.8960 of 2008 in O.P.No.39545 of 2002 and O.P. No. 39545 of 2002 --------------------------------- Dated, this the 11th day of July, 2008 J U D G M E N T Petitioner in the original petition is no more and legal heirs have filed application for impleadment vide I.A.No.8960/2008. The I.A. is allowed substituting petitioners in the I.A. as petitioners 1 to 6 in the original petition and additional 6th respondent in the I.A. as additional 6th respondent in the original petition. 2. The case of the petitioners is that their property owned by the original petitioner is sold in recovery proceedings for recovery of arrears of agricultural income tax due from the original petitioner's father i.e. the father-in-law of 1st petitioner impleaded and the grand father of the remaining petitioners impleaded and the 6th respondent. Learned Government Pleader, on the other hand, submitted that the property sold is that of the defaulter i.e. the father of the original petitioner, who is no more. There is no provision in the Agricultural Income Tax Act to recover arrears of agricultural income tax by sale of the property owned by defaulter's son. However, since there is charge of agricultural income tax on the property, the property devolved upon the legal heirs of the defaulter will be liable to be O.P.No.39545/2002 -2- proceeded against. The deceased original petitioner's case is that the property sold in recovery proceedings on 28/08/1999 is the property acquired by him and not that of his defaulter father's. If that be so, then the sale made becomes illegal and such sale is liable to be interfered with and the property should be restored to the legal heirs of the deceased original petitioner. Since there is controversy as to whether the property sold belongs to the defaulter or not, this original petition is disposed of directing the Tahsildar to verify the agricultural income tax assessment files of the defaulter, verify title deeds of the property sold and if the sold property did not belong to the defaulter, he will revoke the sale made and hand over the property to the actual owner and since he is no more to his legal heirs. However, if the property sold belongs to the defaulter, then the Tahsildar will retain the property for the Government as it is already purchased by the Government. The petitioners will produce copy of the judgment, title deeds and other documents pertaining to the property and should be heard by the Tahsildar before final orders are issued. (C.N.RAMACHANDRAN NAIR, JUDGE) jg