IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 17TH OCTOBER 2008 / 25TH ASWINA 1930 WP(C).No. 6794 of 2005(H) ------------------------- PETITIONER(S): --------------- B.SWAMIKUTTAN, S/O. LATE V.BALAKRISHNA MANNADIAR, AGED 61 YEARS, 'SARANYA', DOUBLE STREET, SOUTH VILLAGE, CHITTUR, PALAKKAD. BY ADV. SRI.V.N.RAMESAN NAMBISAN RESPONDENT(S): --------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF REVENUE SECRETARIAT, THIRUVANANTHAPURAM. 2. THE DISTRICT COLLECTOR, PALAKKAD. 3. THE TAHSILDAR (RR), CHITTUR, PALAKKAD. ADDL. RESPONDENT: 4. SMT.C.V.SANTHA, W/O.SHANMUGHAM, M/S.AMMAN ARUL AGENCIES, CHITTUR P.O., CHITTUR. (ADDL. 4TH RESPONDENT IS IMPLEADED AS PER ORDER DT.21.3.2005 IN I.A. NO.3898/2005.) R1 TO R3 BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/10/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF PETITION DT.31.1.05 SUBMITTED BY PETITIONER BEFORE R2 DISTRICT COLLECTOR. P2: TRUE COPY OF RECEIPT NO.73 (FORM 7.R.5) D.31.1.05 ISSUED BY R3 TAHSILDAR FOR RS.1,66,100/-. P3: TRUE COPY OF ORDER DT.1.2.05 OF R3. P4: TRUE COPY OF SALE NOTICE DT.1.2.05 ISSUED BY R3 FIXING THE DATE OF RE- AUCTION ON 16.3.05. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.6794 of 2005 .................................................................... Dated this the 17th day of October, 2008. JUDGMENT The petitioner claims to be a creditor to the additional 4th respondent whose property was notified for sale for recovery of arrears of sales tax. Government Pleader reported that though some amount was remitted by the petitioner, property was again notified for sale as balance arrears was still due from the defaulter. Even though another person purchased the property, he has not turned up to pay the full sale consideration. In the circumstances, it is open to the defaulter or the petitioner to settle arrears under amnesty scheme or otherwise, clear the arrears failing which property will be notified again for sale for recovery of arrears of sales tax and if the buyer wants to protect his interest, it is for him to clear the arrears or otherwise, to bid for the property in Revenue sale. The W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms