This writ petition sought to quash proceedings for the proclamation and sale of immovable property due to tax defaults. The Court held that the attachment had been lifted, subsisting matters were settled, and the petitioner could pursue claims for excess recovery independently.
Writ petition disposed of; no substantive relief granted.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE ANTONY DOMINIC
TUESDAY, THE 6TH NOVEMBER 2007 / 15TH KARTHIKA 1929
WP(C).No. 5080 of 2007(D)
PETITIONER:
DR.M.ASSAN KOYA, S/O.DR.MOHAMMED, KOYA'S HOSPITAL, CHERUVANNUR, FEROKE, KOZHIKODE.
BY ADV. SRI.ABRAHAM JOHN
RESPONDENTS:
BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/11/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
APPENDIX
TRUE COPY
PA TO JUDGE
ANTONY DOMINIC, J.
.................................................................... W.P.(C) No.5080 of 2007
Dated this the 6th day of November, 2007.
JUDGMENT
Prayer sought for is to quash the proceedings initiated for proclamation and sale of the immovable property covered by attachment order dated 18.2.2002. Standing Counsel for respondents submits that coercive action was necessitated on account of the default in paying the dues under the Income Tax Act. It is also submitted that subsequently the entire amount has been paid and the attachment has been lifted. In view of this, nothing further survives in this W.P. Counsel submits that they are still aggrieved because excess amount has been recovered. If that be so, the
petitioner is always at liberty to pursue the claim independently.
Writ Petition is disposed of as above.
ANTONY DOMINIC Judge
pms
DR. M. ASSAN KOYA
THE COMMISSIONER OF INCOME TAX, AYAKAR BHAVAN
THE TAX RECOVERY OFFICER, RANGE-2
ANTONY DOMINIC
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
