IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 22ND AUGUST 2008 / 31ST SRAVANA 1930 WP(C).No. 14036 of 2005(U) -------------------------- PETITIONER: ------------ SAMEERA, W/O. K.H.ABDUL GAFOOR, AGED 33 YEARS, KOTTAPURATH HOUSE, NJANGATTIRI, THRITHALA PANCHAYATH, PATTAMBI, PALAKKAD DISTRICT. BY ADV. SRI.JACOB SEBASTIAN RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEBT OF REVENUE GOVT.SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 3. THE ADDITIONAL SALEST TAX OFFICER, PATTAMBI. 4. THE DEPUTY THASILDHAR, REVENUE RECOVERY (OTTAPALAM) BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF SALE NOTICE DT.22.4.2005 ALONG WITH SEIZURE MAHAZAR. P2: TRUE COPY OF APPEAL MEMORANDUM DT.29.9.03. P3: TRUE COPY OF RECTIFICATION PETITION DT.14.3.05. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.14036 of 2005 .................................................................... Dated this the 22nd day of August, 2008. JUDGMENT The petitioner is challenging recovery proceedings for recovery of arrears of sales tax due from her husband who is not made a party in this W.P.(C). Even though petitioner was granted a conditional stay with direction to remit 15% of the outstanding, Government Pleader reported that petitioner has not made any payment. In the circumstances, stay was not in force and therefore, recovery could have been continued. In any case there is no scope for entertaining challenge against recovery proceedings by this court because petitioner's claim over the property can be made before the 4th respondent for him to decide the matter under Section 46 of the Revenue Recovery Act before selling the property. However, if the property is in the name of defaulter-husband, then there will be direction to the 4th respondent to sell the property, if not already sold, without any delay. Validity of transfer, if any, made to avoid recovery also should be decided by the Tahsildar. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms