IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 15TH JANUARY 2008 / 25TH POUSHA 1929 WA.No. 2725 of 2007() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.9882/2007 Dated 09/10/2007 .................... APPELLANT: 3RD RESPONDENT: --------------------------------------------------- SMT.DEEPA THANKACHAN,KURICHITHARAYIL HOUSE, EAST KADUNGALLUR, U.C.COLLEGE-PO, ALUVA, ERNAKULAM DISTRICT. BY ADV. SRI.BABU KARUKAPADATH SMT.M.A.VAHEEDA BABU RESPONDENTS: PETITIONERS AND RESPONDENTS 1 &2: -------------------------------------------------------------------------------------- 1. DR.S.R.ANIL ,AGED 38 YEARS S/O.MR.P.SIVADASAN, RESIDING AT 37/528 KOIPURAM, MUTTATHIL LANE, KADAVANTHRA PO, KOCHI 682020,ERNAKULAM DISTRICT. 2. MRS.MOLY N.S.AGED 35 YEARS, W/O.DR.S.R. RESIDING AT 37/528 KOIPURAM, MUTTATHIL LANE, KADAVANTHRA PO, KOCHI 682020,ERNAKULAM DISTRICT. 3. THE TAHSILDAR, TALUK OFFICE, PARAVUR, ERNAKULAM DISTRICT. 4. THE VILLAGE OFFICE, ELOOR ERNAKULAM DISTRICT. R1 & R2 BY ADV. SRI.TPM.IBRAHIM KHAN BY SR.GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 15/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss J.B. Koshy & K.M.Joseph, JJ. -------------------------------------- W.A.No. 2725 of 2007 --------------------------------------- Dated this the 15th day of January, 2008 Judgment Koshy,J. This appeal is filed against the interim order passed by the learned single Judge. When demands were issued and revenue recovery proceedings were taken, petitioner approached this Court. Government Pleader submitted that amount due is Rs.23 lakhs. The sale of property was stayed by the learned single Judge on payment of Rs.Five lakhs pending writ petition. Again, both sides approached the learned single Judge for modification of the above order. The learned single Judge found that total amount demanded is for the assessment of eight years out of which, assessments were revised for five years. According to the petitioner, as per Ext.R3(a) order, an amount of Rs.90,033/- is due to refund and as per Ext.R3 (b), amount due is Rs.1,14,460/- only and Ext.R3 (a) order anyway shows that assessment is revised and the matter is further in appeal. However, it is also stated that at the time of passing of the interim order, the appeals regarding three assessment years were pending. Therefore, learned single Judge did not modify the earlier W.A.No.2725/2007 2 order. After the above order, the tribunal has allowed the appeal by Annexure A1 and the matter was remanded. Government Pleader submitted that Government is thinking of filing revision and tribunal's order was not implemented. In the above circumstances, since assessment for five years were revised and assessment for three years were set aside and remanded. sale of property for realising arrears due to the above eight years is not prima facie justified. Therefore, we grant complete stay of Exts.P8 and P9 and recovery proceedings, on condition that the property proposed for sale shall not be sold till the writ petition is disposed of. Parties shall approach the learned single Judge for an early disposal of the writ petition. With the above observations this appeal is disposed of. J.B.Koshy Judge K.M.Joseph Judge vaa W.A.No.2725/2007 3 J.B. KOSHY AND K.HEMA,JJ. ------------------------------------- W.A. No. 2725 of 2007 ------------------------------------- Judgment Dated:15th January, 2008