In this writ petition challenging a sale held by the Revenue for sales tax arrears, the Court observed that a statutory appeal filed by the petitioner was pending before the District Collector. The Court held that it would not be justified to interfere. Petition dismissed.
None. The Writ Petition was dismissed without any grant of relief.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
MONDAY, THE 8TH DAY OF AUGUST 2016/17TH SRAVANA, 1938
WP(C).No. 8753 of 2015 (T)
PETITIONER(S):
SHYJU ANTONY, AGED 49 YEARS, S/O.LATE K.O ANTONY,KOROTH HOUSE, HILL PALACE ROAD,THRIPUNITHURA, ERNAKULAM 682 031
BY ADVS.SRI.ASP.KURUP SRI.SADCHITH.P.KURUP
RESPONDENT(S):
1. THE DISTRICT COLLECTOR COLLECTORATE,COLLECTORATE, KAKKANAD,ERNAKULAM 682 030
2. THE SPECIAL TAHSILDAR(RR) TALUK OFFICE,KANAYANNUR PIN 682 011
3. THE VILLAGE OFFICER VILLAGE OFFICE,NADAMA TRIPUNITHURA 682 031
*ADDL R4 IMPLEADED :
4. LT.CDR. JOSEPH VILANGADAN,
*VILANGADAN HOUSE, LBS ROAD, AIMS P.O., ERNAKULAM, KOCHI-682014. ADDL. R4 IS IMPLEADED AS PER ORDER DT 8/8/2016 IN IA NO. 12216/2016
R1 TO R3 BY SENIOR GOVERNMENT PLEADER
SRI.C.P.PRADEEP
R4 BY ADVS. SRI.V.M.KURIAN
SRI.MATHEW B. KURIAN SRI.K.T.THOMAS
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08-08-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
bp
WP(C).No. 8753 of 2015 (T)
APPENDIX
PETITIONER(S)' EXHIBITS
| EXHIBIT P1: | TRUE COPY OF ASSESSM 2012 ISSUED BY FAST COMMERCIAL TAXES CIR PETITIONER |
ENT TRAC CLE |
NOTICE DATED 30-06- T ASSESSMENT TEAM 1,ERNAKULAM TO THE |
|---|---|---|---|
| EXHBIIT P2: | TRUE COPY OF SALE NO TO THE PETITIONER ON |
TICE 16- |
DATED 3-2-2015 SERVED 03-2015 |
| RESPONDENT(S)' -------------- |
EXHIBITS : --------- |
||
| EXT.R4(A): | COPY OF THE PETITION THE R1. |
DT | 13/5/2015 SUBMITTED BY |
| EXT.R4(B): | COPY OF THE JUDGMENT NO. 22193/2016. |
DT | 11/7/2016 IN WPC |
| //TRUE COPY// | |||
| bp | P.A.TO JUDGE |
A.M. SHAFFIQUE, J.
W.P.(C)No.8753 of 2015
Dated this, the 8th day of August, 2016
J U D G M E N T
It is submitted by the learned counsel appearing on either side that challenging the sale held by the Revenue for sales tax arrears, statutory appeal had been filed by the petitioner, which is pending consideration before the District Collector.
In the said circumstance, I don't think that this Court will be justified in interfering with the order in this writ petition. Hence, reserving the right of the parties to agitate all the issues raised herein before the appellate authority, this writ petition is dismissed.
Sd/-
A.M. SHAFFIQUE, JUDGE
AV
2 issues framed by the court
Whether the High Court should interfere with a sale held by Revenue for sales tax arrears when a statutory appeal is pending
Whether the Court can allow challenging a sale while an appeal before the appellate authority is pending consideration
Shyju Antony
The District Collector Collectorate, Kakkanad, Ernakulam
The Special Tahsildar(RR), Kanayannur
The Village Officer, Nadama Thiruvananthapuram
Lt.Cdr. Joseph Vilangadan
A.M. Shauffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
