IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON FRIDAY, THE 29TH OCTOBER 2010 / 7TH KARTHIKA 1932 WP(C).No. 19016 of 2006(L) --------------------------------- PETITIONER(S): ------------------- 1. VELLATHINGAL ASHRAF, S/O. IBRAHIM, VELLATHINGAL HOUSE, OTHALUR. 2. ABOOBACKER (MINOR), REPRESENTED BY FATHER NEXT FRIEND IBRAHIM, VELLATHINGAL HOUSE, OTHALUR. BY ADV. SRI.K.N.SIVASANKARAN RESPONDENT(S): -------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY, REVENUE DEPARTMENT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER (LAND REVENUE), THIRUVANANTHAPURAM. 3. THE TAHSILDAR (R.R), PONANI. 4. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES SPECIAL CIRCLE, PALAKKAD. 5. K.P. ABDULRAHIMAN (PARTNER OF CHALISSERY SUPARI COMPANY), S/O. ABDUL AZEEZ, KAKKUR. 6. AYISHAKUTTY (PARTNER OF CHALISSERRY SUPARI COMPANY), W/O. ABDUL AZEEZ, KAKKUR. R1 TO 4 BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ WP(C).No. 19016/2006(L) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE REGISTERED ASSISGNMENT DEED DOC.NO.1827/1993 OF THE EDAPPAL SUB REGISTRY OFFICE. P2: COPY OF THE REGISTERED ASSISGNMENT DEED DOC.NO.1826/1993 OF THE EDAPPAL SUB REGISTRY OFFICE. P3: COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT TO THE 5TH RESPONDENT. P4: COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT TO THE 6TH RESPONDENT. P5: COPY OF THE ORDER PASSED BY THE ASSISTANT COMMISSIONER (ASSESSMENT) SALES TAX OFFICE, SPECIAL CIRCLE, PALAKKAD. P6: COPY OF THE ORDER PASSED BY THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, PALAKKAD. P7: COPY OF THE REPRESENTATION FILED BY THE PETITIONER. P8: COPY OF THE REPRESENTATION FILED BY THE PETITIONER. P9: COPY OF ORDER OF THE 3RD RESPONDENT. P10: COPY OF JUDGMENT OF THIS HON'BLE COURT IN WPC.NO.6624/2003 P11: COPY OF THE ORDER OF THE 2ND RESPONDENT'S P12: COPY OF JUDGMENT OF THIS HON'BLE COURT IN WPC.NO.4632/2005 P13: COPY OF THE ORDER OF THE 1ST RESPONDENT. RESPONDENT'S EXHIBITS NIL /TRUE COPY/ P.A. TO JUDGE svs/ P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 19016 OF 2006 ......................................................................... Dated this the 29th October , 2010 J U D G M E N T The petitioner is challenging Exts.P9, P11 and P13 orders passed by the concerned Tahsildar, the Commissioner for Land Revenue and the Government respectively, whereby the properties purchased by the petitioner from the 4th and 5th respondents as per Exts. P1 and P2 are sought to be proceeded against, stating that the conveyance is hit by Sec. 44(2) of the Kerala Revenue Recovery Act and also by virtue of Section 26A of the KGST ACT. 2. The stand taken by the department is that the original defaulters, i.e., respondents 4 and 5 owed much amount by way of tax arrears in respect of assessment years 1989-90 and 1993-94. The writ petition has been filed by the petitioner raising many a ground including applicability of Section 26A as well as Section 26B of the KGST Act, which came into operation W.P.(C) No. 19016 OF 2006 2 only much after arising the cause of action. However, the department points out that Section 26A came into force with effect from 01.04.1993 and that conveyance was subsequently, i.e. on 07.06.1993. 3. During the course of hearing, the learned Counsel appearing for the petitioner submits that, as the position stands now, the matter does not require any adjudication on merits, in so far as the liability of the defaulters has already been cleared by availing the benefit under the 'Amnesty Scheme' declared by the Government and as such, no further steps are necessary or intended to be proceeded against the property of the petitioner covered by Exts.P1 and P2 . The learned counsel also submits that, in spite of satisfaction of the liability as above and production of necessary documents before the revenue authorities, attachment is refused to be lifted, referring to the proceedings now pending before this court. 4. Heard the learned Sr. Government Pleader as well. 5. Considering the turn of events, as put forth by the learned Counsel for the petitioner, asserting that the liability W.P.(C) No. 19016 OF 2006 3 stands already cleared by the defaulters availing the benefit under the Amnesty Scheme, there will be a direction to the third respondent to lift the attachment, on production of the requisite proof as to the satisfaction of the liability. This shall be done as expeditiously as possible, making appropriate entries in the relevant records, at any rate, within one month, as aforesaid. The Writ Petition is disposed of. P.R. RAMACHANDRA MENON, JUDGE. lk