IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 14TH AUGUST 2008 / 23RD SRAVANA 1930 WP(C).No. 16699 of 2008(K) -------------------------- PETITIONER: ------------ KURIAKOSE, AGED 49 YEARS, S/O VARGHESE, SANGOORIKKAL, KALOOR, KOCHI -17. BY ADV. SRI.T.M.ABDUL LATHEEF RESPONDENTS: ------------- 1. THE DISTRICT COLLECTOR, ERNAKULAM. 2. TAHSILDAR, KANAYANNUR TALUK, 3. VILLAGE OFFICER, POONITHURA. 4. TESSY JOSEPH, T.C. NO. 35/1842-A KANNOTH HOUSE, SOUTH JANATHA ROAD, PALARIVATTOM, KOCHI 682 025. BY GOVERNMENT PLEADER SRI.M.R. SABU BY ADV. SRI.A.MOHAMED RASHEED FOR R4 SRI.E.N.VISHNU NAMBOODIRI FOR R4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 14/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC/16699/2008 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P-1 : TRUE COPY OF THE SALE DEED DATED 28-9-2004 EXHIBIT P-2 : TRUE COPY OF THE POSSESSION CERTIFICATE NO.327/04 DATED 1-9-2004 ISSUED BY THE 3RD RESPONDENT. EXHIBIT P-3 : TRUE COPY OF THE ENCUMBRANCE CERTIFICATE NO.5153/04 DATED 29-5-2004 EXHIBIT P-4 :TRUE COPY OF THE ENCUMBRANCE CERTIFICATE NO.3926/07 DATED 19-3-2007 EXHIBIT P-5 :TRUE COPY OF THE TAX RECEIPT NO.4083053 DTD.28-4-2004 EXHIBIT P-6 :TRUE COPY OF THE LETTER DATED 22-8-2006 ISSUED BY THE 3RD RESPONDENTS EXHIBIT P-7 :TRUE COPY OF THE SALE DEED DATED 28-2-2001 EXHIBIT P-8 :TRUE COPY OF THE SALE DEED NO.31-3-1997 EXHIBIT P-9 :TRUE COPY OF THE SALE DEED DTD.29-3-2005 EXHIBIT P-10 :TRUE COPY OF THE PETITION DATED 15-7-2007 EXHIBIT P-10 :TRUE COPY OF THE PETITION DATED 15-7-2007 SUBMITTED BEFORE THE FIRST RESPONDENT. RESPONDENTS' EXHIBITS: EXHIBIT R-4(A) :TRUE COPY OF THE ASSESSMENT ORDER nO.23030471/ 2001-02/GST DATED 23-1-2006 EXHIBIT R-4(B) :TRUE COPY OF THE APPEAL PETITION DATED 7-8-2006 /TRUE COPY/ P.A. TO JUDGE bps bps S. SIRI JAGAN, J -------------------------------------------- W.P.(C) NO.16699 OF 2008 -------------------------------------------- Dated this 14th day of August, 2008. J U D G M E N T The petitioner purchased certain properties from the 4th respondent as per Ext.P1. At the time of purchase, the petitioner was not made aware of any liabilities in the property. Subsequently, the petitioner filed an application before the 3rd respondent for mutation of the properties in the petitioner’s name. Then he was informed that mutation cannot be effected since the property was attached for sales tax liabilities of the 4th respondent. The petitioner submits that the 4th respondent has other properties against which the respondents 1 to 3 can proceed for recovery of sales tax dues in which event it will not be necessary to continue the attachment of this property in question. Therefore, the petitioner seeks a direction to the respondents 1 to 3 to effect mutation of the property in the petitioner's name. wpc/16699/2008 2 2. This is opposed by the learned government pleader. He submits that the sales tax liabilities is for the year 2000-2001 and since the petitioner purchased the property only in 2004, the purchase itself is subject to the attachment for the sales tax liability. The 4th respondent has filed a counter affidavit in which she admits that she is having other properties and she has no objection in effecting mutation of the property in the petitioner's name. 3. In the above circumstances the writ petition is disposed of with the following directions. If there is no stay against recovery of the sales tax liability from the 4th respondent, respondents 1 to 3 shall proceed against other properties of the 4th respondent, for realization of the sales tax arrears and conclude the same within a period of 3 months from the date of receipt of a copy of this judgment, and see that the entire arrears of sales tax liability for which the property purchased by the wpc/16699/2008 3 petitioner has been attached is completely recovered from the 4th respondent. 4. If by proceeding against other properties of the 4th respondent the amounts due are recovered in full, the respondents 1 to 3 shall see the mutation of the properties covered by Ext.P1 is effected in favour of the petitioner, if there are no other objections for the same. If there is any stay of recovery from the 4th respondent or if the amounts recovered are not sufficient to satisfy the liability no such mutation shall be effected and this property also shall be proceeded against. S. SIRI JAGAN, JUDGE bps