IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 8TH DECEMBER 2006 / 17TH AGRAHAYANA 1928 WP(C).No. 32677 of 2006(M) -------------------------- PETITIONER: ------------ SMITHA, D/O.PRASANNAKUMARI, `KANNANS', MARKET ROAD, CHITTATTINKARA DESOM, ATTINGAL. BY ADV. SRI.M.R.ANANDAKUTTAN SMT.M.HEMALATHA SRI.R.S.MADHU SRI.MAHESH ANANDAKUTTAN RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, III-CIRCLE, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, COMMISSIONERATE OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE APPELLATE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. THE DEPUTY TAHSILDAR (RR), THIRUVANANTHAPURAM. 5. THE REVENUE DIVISIONAL OFFICER, THIRUVANANTHAPURAM. 6. THE DISTRICT COLLECTOR, THIRUVANANTHAPURAM. 7. THE COMMISSIONER OF LAND REVENUE, COMMISSIONERATE OF LAND REVENUE, THIRUVANANTHAPURAM. 8. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 9. THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 10. K.SREEKUMAR, USHUS HOUSE, KAZHAKKUTTAM, THIRUVANANTHAPURAM. R1 TO 9 BY G.P. SRI.I.V.PROMOD THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/12/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.32677 of 2006 .................................................................... Dated this the 8th day of December, 2006. JUDGMENT The petitioner admittedly purchased property from defaulter to sales tax and therefore, apprehends attachment and sale of property. Section 26A of the KGST Act creates charge on defaulter's property and if petitioner has purchased property, then of course recovery can be made by attachment and sale of property. However, if defaulter has other properties, recovery should be proceeded against such properties first. In any case since petitioner can make a claim petition under Section 46 of the Revenue Recovery Act before the recovery authority, there is no need for this court to interfere in the matter. The W.P. is closed leaving freedom to the petitioner to file claim petition before the Tahsildar in recovery proceedings. C.N.RAMACHANDRAN NAIR Judge pms