IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 24TH FEBRUARY 2009 / 5TH PHALGUNA 1930 WP(C).No. 26788 of 2008(L) -------------------------- PETITIONER(S): --------------- JAYAPRAKASAN ,S/O.VELAYUDHAN, KOZHINJAPARAMBU,PARITHIPULLY, ALATHUR TALUK, PALAKKAD TALUK. BY ADV. SRI.P.K.MOHANAN(PALAKKAD) RESPONDENT(S): --------------- 1. MOHANAN,S/O. VELLA. PARAKKAL HOUSE,THARUR ALATHUR TALUK PALAKKAD DISTRICT, PIN 678 573. 2. DISTRICT COLLECTOR, PALAKKAD. 3. TAHSILDAR, ALATHUR TALUK. 4. ASSESSING AUTHORITY SALES TAX DEPARTMENT, CHENNAI 1, TAMIL NADU STATE. GOVERNMENT PLEADER MR.BEJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP.C.26788/08 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF AGREEMENT FOR SALE DT 14.5.07. P2 COPY OF PLAINT IN OS.169/08. P3 COPY OF DOCUMENT DT 24.5.03. P4 COPY OF PETITION DT 28.8.08. P5 COPY OF ORDER DT 29.8.08. // TRUE COPY // P.A. TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 26788 OF 2009 L ```````````````````````````````````````````````````` Dated this the 24th day of February, 2009 J U D G M E N T Petitioner Challenges Ext.P5. 2. Case of the petitioner in brief is as follows. Petitioner entered into an agreement with the 1st respondent for purchasing property in 4.25 cents. Ext.P1 is the agreement. It is the case that the 1st respondent handed over possession of the property but the property was not registered. The petitioner filed Ext.P2 suit which is pending. The 1st respondent purchased the property vide Ext.P3. The petitioner learned that the 3rd respondent proceeded against the property and attachment was effected. The petitioner filed Ext.P4 petition which was rejected by Ext.P5. In Ext.P5, what is stated is that the Collector is not an authority to stop the recovery proceedings and the petitioner may approach the court and therefore the claim petition is rejected. 3. I heard learned counsel for the petitioner and learned Government Pleader. Learned Government Pleader submits that the recovery steps are initiated on the basis of the certificate issued under the Tamil Nadu Sales Tax Act for amounts due to the WPC.26788/08 : 2 : Tamil 0Nadu government. Recovery is being proceeded under the Kerala Revenue Recovery Act. If the property is attached under the Kerala Revenue Recovery Act, section 46 provides for claim against the attachment. No doubt, the case of the petitioner is that he has entered into an agreement with the 1st respondent and obtained possession also. Whatever that be, an order should be passed on the petition filed by the petitioner by the Collector and it is not proper on the party to direct the petitioner to the court. 4. In such circumstances, writ petition is disposed of as follows. Ext.P5 is quashed. The 2nd respondent will consider the matter afresh and take a decision with notice to the party, within one month from the date of receipt of a copy of this judgment. I make it abundantly clear that this should not be taken as my pronouncement on the merits of the petitioner's claim and it is open to the Collector to take a view in the said matter in accordance with law. (K.M.JOSEPH, JUDGE) aks