Disposed

Abdul Nazar.C.P. v. State of Kerala

Kerala HC13 Nov 2015WP(C)/11073/2013

Case brief

AI extract

What is this about?

The High Court of Kerala, in a writ petition regarding sales tax arrears and land attachment, directed the 2nd respondent to consider the petitioner's revision petition under Section 83(1) of the Revenue Recovery Act, 1968, after affording an opportunity of hearing within three months.

What did the court decide?

Direction to the 2nd respondent to consider and pass orders on the revision petition after affording an opportunity of hearing within three months.

Abdul Nazar.C.P. Vs State of Kerala — Execution and Attachment | Kerala HC (2015)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE SMT. JUSTICE P.V.ASHA

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FRIDAY, THE 13TH DAY OF NOVEMBER 2015/22ND KARTHIKA, 1937

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WP(C).No. 11073 of 2013 (H)

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PETITIONER:

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ABDUL NAZAR.C.P, AGED 52 YEARS CEE PEE COFFEE, CHIDUKKIL POOKOTH, NOOR MAHAL KAITHAKKAL, PANAMARAM, CHERUKATTOOR P.O MANANTHAVADI, WAYANAD

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BY ADV. DR.K.P.PRADEEP

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RESPONDENTS:

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1. STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY REVENUE DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM 685001

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2. LAND REVENUE COMMISSIONER DEPARTMENT OF REVENUE, GOVERNMENT OF KERALA PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM 695001 3. THE DISTRICT COLLECTOR, CIVIL STATION, DEPARTMENT OF REVENUE, WAYANAD 670645 4. THE TAHSILDAR, TALUK OFFICE, MANANTHAVADI, DEPARTMENT OF REVENUE WAYANAD 670645 5. THE COMMERCIAL TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, MANANTHAVADI WAYANAD 670645 6. SUB COLLECTOR, DEPARTMENT OF REVENUE, MANANTHAVADI, WAYANAD 670645 R1-R6 BY SRI.SUDHEESH KUMAR. SR.GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13-11-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: RKC

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WP(C).No. 11073 of 2013 (H)

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APPENDIX

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PETITIONER'S EXHIBITS

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EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER NO 34120586/92-93 DATED 30-06-1997 ISSUED BY THE SALES TAX OFFICER, MANANTHAVADI

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EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER NO 34120586/93-94 DATED 30-06-1997 ISSUED BY THE SALES TAX OFFICER, MANANTHAVADI

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EXHIBIT P3 TRUE COPY OF THE RECEIPT NO 37988 DATED 06-07-1993 ISSUED BY THE SALES TAX DEPARTMENT

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EXHIBIT P4 TRUE COPY OF THE RECEIPT NO 37999 DATED 06-07-1993 ISSUED BY THE SALES TAX DEPARTMENT

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EXHIBIT P5 TRUE COPY OF THE RECEIPT NO 70738 DATED 31-03-1994 ISSUED BY THE SALES TAX DEPARTMENT

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EXHIBIT P6 TRUE COPY OF THE NOTICE NO 34120586 DATED 16-12-1998 ISSUED BY THE SALES TAX OFFICER, MANANTHAVADI

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EXHIBIT P7 TRUE COPY OF THE NOTICE NO D2-18/ST/98-99 DATED 19-02-1999 ISSUED BY THE TAHSILDAR, MANANTHAVADI

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EXHIBIT P8 TRUE COPY OF THE REPRESENTATION DATED 11-03-1999 SUBMITTED TO THE TAHSILDAR, MANANTHAVADI

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EXHIBIT P9 TRUE COPY OF THE REPRESENTATION DATED 10-03-1999 SUBMITTED TO THE SALES TAX OFFICER, MANANTHAVADI

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EXHIBIT P10 TRUE COPY OF THE ORDER NO 34120586/93-94 DATED 11-03-1999 ISSUED BY THE SALES TAX OFFICER, MANANTHAVADI

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EXHIBIT P11 TRUE COPY OF THE ASSESSMENT ORDER NO 34120586/92-93 DATED 17-03-1999 ISSUED BY THE SALES TAX OFFICER, MANANTHAVADI

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EXHIBIT P12 TRUE COPY OF THE REQUISITION DATED 18-11-2004 ISSUED BY THE SALES TAX OFFICER, MANANTHAVADI

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EXHIBIT P13 TRUE COPY OF THE NOTICE NO D2-51/ST/04-05 DATED 06-01-2005 ISSUED BY THE DEPUTY TASILDAR (RR) MANANTHAVADI

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EXHIBIT P14 TRUE COPY OF THE NOTICE NO D2-18/ST/98-99 DATED09-01-2006 ISSUED BY THE TAHSILDAR, MANANTHAVADI

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EXHIBIT P15 TRUE COPY OF THE SALE NOTICE NO D2-18/ST/98-99 DATED NIL ISSUED BY THE TAHSILDAR, MANANTHAVADI

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EXHIBIT P16 TRUE COPY OF THE NOTICE NO 34120586/92-93 DATED02-04-2013 ISSUED BY THE 5TH RESPONDNET

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EXHIBIT P17 TRUE COPY OF THE ORDER NO B-5739/07/K.DIS DATED21-11-2007 ISSUED BY THE SUB COLLECOTR, MANANTHAVADY

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EXHIBIT P18 TRUE COPY OF THE REVISION PETITION DATED 08-04-2013 FILED BEFORE THE 2ND RESPONDENT WITHOUT ANNEXURE

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RESPONDENTS' EXHIBITS: NIL RKC

TRUE COPY

PA TO JUDGE

P.V.ASHA, J.

W.P.(C) No.11073 of 2013

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Dated this the 13^th day of November, 2015

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JUDGMENT

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Aggrieved by the confirmation of sale as per Ext.P17 order of the Sub Collector, Mananthavadi, towards realisation of sales tax arrears from the petitioner, the petitioner has filed Ext.P18 revision petition before the Land Revenue Commissioner-2^nd respondent herein. According to the petitioner, the amount due towards arrears of sales tax were subsequently being modified.

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As the petitioner has approached the statutory authority under section 83(1) of the Revenue Recovery Act, 1968, there will be a direction to the 2^nd respondent to consider and pass orders on Ext.P18 after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of the judgment. Till such time the interim order passed by this Court on 30.4.2013 (directing the respondents not to assign the land having an extent of 0.2430 hectare situated in Re-Survey No.280/1in Block 57 of Wayanad District) will continue. This writ petition is accordingly disposed of.

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Sd/-

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P.V.ASHA, JUDGE.

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rkc

Abdul Nazar.C.P. v. State of Kerala

Case brief

What is this about?

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Abdul Nazar.C.P. v. State of Kerala

Case brief

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