IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 10TH OCTOBER 2011 / 18TH ASWINA 1933 WP(C).No. 26195 of 2007(R) -------------------------- PETITIONERS: -------------------- JIJI MATHEW, AGED 47 YEARS, S/O. P.M.MATHEW, PITTAPPILLIL HOUSE, PERINGAZHA, MARADY VILLAGE, MUVATTUPUZHA. BY ADV. SRI.T.RAVIKUMAR RESPONDENTS: ----------------------- 1. THE REVENUE DIVISIONAL OFFICER, MUVATTUPUZHA. 2. MR. RAVEENDRAN NAIR, AGED ABOUT 58 YRS, S/O. NARAYANAN NAIR, AGRICULTURIST, PRAJITHA BHAVAN, VELLURKUNNAM VILLAGE, KOCHI. 3. MR. YOHANNAN SCARIA, MALIKAYIL KAYANAD, MARADI VILLAGE, ERNAKULAM. R3 BY ADV. SRI.C.V.JOHNY, SRI.PETER ISAAC , SMT.A.K.RANI , SRISHIJU VARGHEESE , SRI.GOPAKUMAR G. (ALUVA) , SRIPRAMOJ ABRAHAM R1 BY SENIOR GOVERNMENT PLEADER, L.G. SURESH BABU THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10/10/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: MM WP(C).No. 26195 of 2007(R) APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF THE POSSESSION CERTIFICATE 09-09-98 P2 COPY OF THE NOTICE OF AUCTION SCHEDULED ON 13-11-2006 DT. 27-10-2006 RESPONDENT'S EXHIBITS: NIL TRUE COPY P.A. TO JUDGE MM S.SIRI JAGAN, J. ================== W.P.(C).No. 26195 of 2007 ================== Dated this the 10th day of October, 2011 J U D G M E N T The petitioner is a defaulter in payment of arrears of sales tax under the Kerala General Sales Tax Act. Proceedings were initiated for sale of the properties belonging to the petitioner. The petitioner challenged the same by filing W.P.(C).No.34580/2006. In the same, on the assurance given by the petitioner that the petitioner will pay off the entire arrears within one month, this Court passed Ext.P3 judgment holding that if the petitioner does not pay the amount, then the Tahsildar is free to proceed with the confirmation of the sale already conducted. Subsequently, Ext.P4 order was passed on 2.8.2007 confirming the sale conducted on 13.11.2006. It is challenging he same, the petitioner has filed this writ petition. 2. I have heard the learned Government Pleader also. 3. Ext.P3 judgment reads thus: “The petitioner is challenging sale of his properties to third respondent in recovery proceedings. Liability is stated to be only around Rs.1.5 lakhs. Even though sale was made, confirmation of sale is stayed by this court. Inspite of notice to third respondent, he has not appeared or raised any objection. Counsel for the petitioner submitted that petitioner is willing to deposit the entire arrears within one month from today. In the circumstances, W.P. is allowed quashing the sale in favour of the third respondent on the following conditions. The petitioner will deposit balance liability with interest after setting off the sale proceeds deposited by third respondent against liability on or before 30.6.2007. Besides this, petitioner will give a crossed Demand Draft taken from a Nationalised Bank payable at the same centre to third respondent for the amount deposited by third respondent with one and a half per cent interest thereon per month from date of deposit till 30.6.2007 to the Tahsildar to be handed over to the third - : 2 :- respondent. If the above directions are not complied with, then the Tahsildar is free to proceed for confirmation of sale in favour of third respondent after 30.6.2007. I make it clear that this court has not verified the liability due from the petitioner and therefore, it would be open to the recovery authority to recover any other amount or liability that may be due from the petitioner other than the amount stated above.” It is not disputed before me that the sale challenged in W.P.(C). No.34580/2006 is the sale confirmed by Ext.P4. As such, after having suffered Ext.P3 judgment, the petitioner cannot now challenge the confirmation of the sale. Even apart from the same, the petitioner has not given any valid reasons for interfering with the sale or the confirmation of the sale. Therefore, there is no merit in this writ petition and accordingly, the same is dismissed. Interlocutory applications stand closed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge