IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 24TH JULY 2008 / 2ND SRAVANA 1930 OP.No. 33689 of 2000(I) ----------------------- PETITIONER: ------------ 1. K.V.JOSEPH, (EXPIRED) KALAPARACKAL, PADAYANKAL, DHARKHAS POST, PARAPPA (VIA). 2. THANKAMMA JOSEPH, W/O. JOSEPH, --DO--. 3. MARYKUTTY VARGHESE, W/O.VARGHESE, --DO--. *4. APPACHAN, S/O.JOSEPH, KALAPARACKAL, PADAYANKAL, DHARKHAS POST, PARAPPA (VIA). *5. SHIBU.K.J. --DO--. *6. WILSON. K.J. --DO--. *7. JANCY. K.J., --DO-- *8. SHEEJA BABU. K.J. --DO--. (*IMPLEADED AS ADDITIONAL PETITIONERS 4 TO 8 IN THE ORIGINAL PETITION AS PER ORDER DATED 28/11/2006 IN I.A.NO.16415/2006) BY ADV. SUBHASH CYRIAC RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY DISTRICT COLLECTOR, KASARAGODE. OP NO.33689/2000 2. THE TAHSILDAR, HOSDURG KASARAGODE. 3. THE AGRICULTURAL INCOME TAX OFFICER, KANHANGAD. 4. T.T.P. ABU ALIAS ABDULLA, UDUMBUNTHALA, OLAVARAPALAM PAYYANNUR, SOUTH TRIKARPUR VILLAGE. BY SHRI.K.P.PRADEEP, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 24/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP 33689/2000 ORDER ON CMP NO.57613/2000 IN OP NO.33689/2000 DISMISSED. 24/07/2008 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF SALE DEED NO.3332 PURCHASED BY 1ST PETITIONER OF S.R.O. BALAL. P2 : COPY OF SALE DEED NO.3333 OF S.R.O. BALAL DATED 27/10/1992. P3 : COPY OF SALE DEED NO.3330 OF S.R.O. BALAL DATED 27/10/1992. P4 : COPY OF SALE DEED NO.3331 OF --DO-- --DO--. P5 : COPY OF SALE DEED NO.3329 OF S.R.O.BALAL DATED 27/10/1992 PURCHASED BY 3RD PETITIONER. P6 : COPY OF JUDGMENT DATED 23/03/1998 IN OP NO.6811 OF 1982 OF THIS HONOURABLE COURT. P7 : COPY OF CERTIFICATE NO.32 OF 1989 ISSUED BY LAND TRIBUNAL, KANHANGAD. P8 : COPY OF NOTICE DATED 25/06/2000 IN FORM NO.16 UNDER SECTION 49 PF KERALA REVENUE RECOVERY ACT. P9 : COPY OF NOTICE DATED 07/11/2000 ISSUED FROM R2. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ---------------------- O.P. No.33689 of 2000 ------------------------------------ Dated, this the 24th day of July, 2008 J U D G M E N T Case of the petitioners is that the property attached and being sold for recovery of arrears of agricultural income tax due from 4th respondent belongs to the petitioners. Having regard to the nature of the claim, I feel the matter has to be settled before sale of the property by 2nd respondent. Therefore, 2nd respondent is directed to verify the title deeds of the properties and proceed for attachment and sale of the properties of the defaulter-assessee. Petitioners will file a claim petition along with title deeds of the properties before 2nd respondent and if such petition is filed by petitioners 2nd respondent will verify the title deeds and exclude others property from recovery. However, if defaulter has made any transaction of sale or otherwise to avoid recovery, then 2nd respondent should consider the validity of the sale with reference to the provisions of the AIT Act and RR Act and if transaction is invalid, declare so and continue proceedings for recovery. Petitioners will produce copy of the judgment for compliance. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg