IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 6TH DECEMBER 2011 / 15TH AGRAHAYANA 1933 WP(C).No. 37852 of 2008(F) -------------------------- PETITIONER: --------------- S. LUBABATH, D/O. MAJEED, RESIDING AT ROLS DAN, JACOB VALLANAT ROAD, KOCHI-682018. BY ADV. SRI.T.C.SURESH MENON SRI.JIBU P THOMAS SRI.P.S.APPU SRI.A.R.NIMOD RESPONDENTS: --------------- 1. THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE, KOLLAM. 3. THE TAHSILDAR (RR) KOLLAM. R1 TO R3 BY SENIOR GOVERNMENT PLEADER SRI. MONOJ P. KUNJACHAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 37852 of 2008(F) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE SALE NOTICE DT. NIL RESPONDENTS' ANNEXURES: NIL //TRUE COPY// P.A. TO JUDGE jma K. VINOD CHANDRAN, J - - - - - - - - - - - - -- - - - - - - - - - - - - - - - W.P.(C) No. 37852 OF 2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 6th day of December, 2011 J U D G M E N T Petitioner styles herself as the sister and legal representative of one A Nahas who is deceased and against whose properties Ext.P1 proceedings were taken for recovery of sales tax dues. Ext.P1 sale notice was stayed by this Court on condition of the petitioner remitting Rs.10 lakhs. It is submitted that the petitioner has failed to make such deposit. It is also pertinent to note that the petitioner has not filed any documents to evidence the death of the person against whose property Ext.P1 has been proceeded with and has also not produced any documents to evidence her claim to succeed to the said person. The petitioner also has obtained orders from this Court and effectively stayed the sale of the property without complying with the conditions imposed. The petitioner seeking equitable remedy has failed to comply with the conditions and in my view is not entitled to any reliefs in the writ petition. This writ petition is dismissed without costs. Needless to say that the respondents will be free to proceed WPC.37852/2008 : 2 : with the sale of the property with notice to the defaulter or in the event of the death of the defaulter, to his legal heirs as ascertained by the competent officer. Sd/- (K. VINOD CHANDRAN, JUDGE) jma //True copy// P.A to Judge