Partly allowed

State of Kerala v. Mohammed Ashraf

Kerala HC25 Jan 2023WA/2252/2015

Case brief

AI extract

What is this about?

The Court adjudicated connected writ appeals challenging a lower court's order confirming property auction and directing refund to a partner with interest. The appeals regarding attachment and sale were closed due to a compromise. Appeals challenging the refund amount were dismissed after clarifying the correct principal amount and validating the 12% interest rate for Government debts under the Re

What did the court decide?

WA 1334, 1532, 1545 & 1566 closed by recording compromise. WA 1857 & 2252 dismissed; directed to pay Rs.23,20,000 along with 12% interest from 9.10.2006.

State of Kerala Vs Mohammed Ashraf — Property and Title | Kerala HC (2023)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶4

¶5

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

¶6

WEDNESDAY, THE 25^TH DAY OF JANUARY 2023 / 5TH MAGHA, 1944

¶7

WA NO. 1334 OF 2015

¶8

AGAINST THE JUDGMENT IN WPC 32701/2010 OF HIGH COURT OF KERALA

¶9

APPELLANT/PETITIONER:

¶10

SHRI.MOHAMMED ASHRAF S/O.K.C.MAMMOO HAJI, KUNHAMINA MANZIL, MANNA, THALIPARAMBA, KANNUR DISTRICT, PIN 670 142. BY ADVS. SRI.GEORGE THOMAS (MEVADA)(SR.) SRI.AMAL GEORGE SRI.MANU GEORGE KURUVILLA SRIN.RAYNOLD FERNANDEZ

¶11

RESPONDENTS/RESPONDENTS 1-7/ADDL.RESPONDENTS 8 TO 12:

¶12

1 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.

¶13

2 THE DISTRICT COLLECTOR KANNUR, PIN 670001.

¶14

3 THE REVENUE DIVISIONAL OFFICER THALASSERY, PIN 670101.

¶15

4 THE ASST.COMMISSIONER KVAT COMMERCIAL TAXES, SPECIAL CIRCLE, KANNUR, PIN 670001.

¶16

5 P.MUSTHAFA S/O.K.P.POKKAR, PATTUVAM, PATTUVAM, TALIPARAMBA, KANNUR DISTRICT, PIN 670141.

¶17

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 2

¶18

6 P.C.ABDUL LATHEEF S/O.MOSSA, ALLAMKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670142. 7 M/S.TIMBER RANI VALAPPATTANAM, REPRESENTED BY ITS MANAGING PARTNER,M.K.MUJEEB REHMAN, MUNDAPURAM HOUSE, CHERUKUNNU,KANNUR DISTRICT, PIN 670153. [DELETED] [DELETED FROM THE PARTY ARRAY AT THE RISK OF THE APPELLANT AS PER ORDER DATED 07/07/2016 IN IA.758/16 IN WA.1334/2015.] 8 SMT.P.C.SAKEENA, AGED 77 YEARS W/O.U.T.MOOSA, ALLAMKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670141. 9 SMT.RAMLA ABDUL LATHEEF AGED 38 YEARS STREET NO.4, ALLAMKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670141. 10 MASTER AFTHAB, AGED 16 YEARS ALLAMKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670141. REPRESENTED BY HIS MOTHER SMT.RAMLA ABDUL LATHEEF, AGED 38 YEARS, STREET NO.4, ALLAMKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670141. 11 MASTER AFTHAF,AGED 12 YEARS ALLAMKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670141. REPRESENTED BY HIS MOTHER SMT.RAMLA ABDUL LATHEEF, AGED 38 YEARS, STREET NO.4, ALLAMKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670141. 12 BABY FEBINA,AGED 9 YEARS ALLAMKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670141. REPRESENTED BY HIS MOTHER SMT.RAMLA ABDUL LATHEEF, AGED 38 YEARS, STREET NO.4, ALLAMKULAM, KARIMBAM P.O.,

¶19

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 3

¶20

KANNUR DISTRICT, PIN 670141. BY ADVS. BY SMT.M.M.JASMINE, GOVERNMENT PLEADER SRI.O.V.MANIPRASAD

¶21

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.01.2023, ALONG WITH WA.1532/2015, 1545/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶22

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 4

¶23

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶24

PRESENT

¶25

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶26

¶27

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 25^TH DAY OF JANUARY 2023 / 5TH MAGHA, 1944

¶28

WA NO. 1532 OF 2015

¶29

AGAINST THE JUDGMENT IN WPC 9779/2007 OF HIGH COURT OF KERALA APPELLANT/5TH RESPONDENT:

¶30

1 MUTHOOKARAN MUHAMMED ASHRAF M/S.TIMBER RANI, VALAPATTANAM P.O., KANNUR DISTRICT.

¶31

BY ADVS. SRI.GEORGE THOMAS (MEVADA)(SR.) O V MANIPRASAD SRI.AMAL GEORGE SRI.MANU GEORGE KURUVILLA

¶32

RESPONDENT/S:

¶33

1 P.MUSTHAFA ,S/O. POKKER, AGED 52 YEARS, PULUKKOD HOUSE, PATTUVAMAMSOM AND DESOM, KANNUR DISTRICT-670143 2 P.C.ABDUL LATHEEF, AGED 45 YEARS S/O.MOOSA, P.C.HOUSE, ALLANKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670142. (DIED). 3 N.P.RAMLATH, AGED 34 YEARS W/O.LATE P.C.ABDUL LATHEEF, RESIDING AT P.C.HOUSE,ALLANKULAM, KARIMBAM P.O., KANNUR DISTRICT, PIN 670142. 4 ALTHAF,AGED 15 YEARS S/O.LATE P.C.ABDUL LATHEEF, RESIDING AT P.C.HOUSE, ALLANKULAM, KARIMBAM P.O.,

¶34

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 5

¶35

KANNUR DISTRICT(MINOR), REPRESENTED BY MOTHER AND GUARDIAN THE 3RD RESPONDENT, PIN 670142.

¶36

5 AFTHAB,AGED 13 YEARS S/O.LATE P.C.ABDUL LATHEEF, RESIDING AT P.C.HOUSE, ALLANKULAM, KARIMBAM P.O., KANNUR DISTRICT,(MINOR), REPRESENTED BY MOTHER AND GUARDIAN THE 3RD RESPONDENT, PIN 670142.

¶37

6 FIMIDHA, AGED 11 YEARS D/O.LATE P.C.ABDUL LATHEEF, RESIDING AT P.C.HOUSE, ALLANKULAM, KARIMBAM P.O., KANNUR DISTRICT,(MINOR), REPRESENTED BY MOTHER AND GUARDIAN THE 3RD RESPONDENT, PIN 670142.

¶38

7 THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,PIN 695001.

¶39

8 THE DISTRICT COLLECTOR KANNUR, PIN 670001.

¶40

9 THE REVENUE DIVISIONAL OFFICER THALASSERY, KANNUR DISTRICT, PIN 670101.

¶41

10 THE TAHSILDAR THALIPARAMBA, PIN 670141. BY ADV SRI.O.V.MANIPRASAD BY SMT.M.M.JASMINE, GOVERNMENT PLEADER

¶42

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.01.2023, ALONG WITH WA.1334/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶43

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 6

¶44

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶45

PRESENT

¶46

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶47

¶48

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 25^TH DAY OF JANUARY 2023 / 5TH MAGHA, 1944

¶49

WA NO. 1545 OF 2015

¶50

AGAINST THE JUDGMENT IN WPC 12428/2006 OF HIGH COURT OF

¶51

KERALA

¶52

APPELLANT/PETITIONER:

¶53

M.MUHAMMED ASHRAF S/O.K.C.MAMMOO HAJI, KUNHAMINA MANZIL, MANNA, THALIPARAMBA, REP. BY POWER OF ATORNEY HOLDER, K.P.KUNHI MOIDEEN.

¶54

BY ADVS. SRI.GEORGE THOMAS (MEVADA)(SR.) SRI.AMAL GEORGE SRI.MANU GEORGE KURUVILLA

¶55

RESPONDENTS:

¶56

*1 M/S.TIMBER RANI VALAPATTANAM, KANNUR, REP. BY ITS MANAGING PARTNER - 670 010. (DELETED) (*RESPONDENT NO.1 IS DELETED FROM THE PARTY ARRAY AT THE RISK OF THE APPELLANT AS PER ORDER DATED 7.7.2016 IN IA NO.788 OF 2016) 2 THE DEPUTY COMMISSIONER APPEALS COMMERCIAL TAXES, KOZHIKODE 673 020. 3 THE TAHSILDAR RR

¶57

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 7

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THALIPARAMBA - 670 141.

¶59

4 STATE OF KERALA REP. BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 670 141.

¶60

BY SMT.M.M.JASMINE, GOVERNMENT PLEADER

¶61

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.01.2023, ALONG WITH WA.1334/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶62

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015

¶63

¶64

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶65

PRESENT

¶66

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶67

¶68

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 25^TH DAY OF JANUARY 2023 / 5TH MAGHA, 1944

¶69

WA NO. 1566 OF 2015

¶70

AGAINST THE JUDGMENT IN WPC 8791/2008 OF HIGH COURT OF KERALA APPELLANT/PETITIONER:

¶71

MUHAMMED AHSRAF M. S/O.CHERIYA MAMMU HAJI, KUNHAMINA MANZIL,MANNA, 'SARVATH', NEAR GOVERNMENT H.Q. HOSPITAL, KARIMBAM POST, TALIPARAMBA, KANNUR DISTRICT.

¶72

BY ADVS. SRI.GEORGE THOMAS (MEVADA)(SR.) SRI.RAYINOLD FERNANDEZ N. SRI.AMAL GEORGE SRI.MANU GEORGE KURUVILLA

¶73

RESPONDENTS/RESPONDENTS/ADDL. RESPONDENTS 6 TO 9:

¶74

1 DISTRICT COLLECTOR KANNUR.-670001 2 THE COMMISSIONER OF LAND REVENUE PUBLIC OFFICE BUILDINGS, MUSEUM JUNCTION,THIRUVANANTHAPURAM - 695 033.

¶75

3 THE GOVERNMENT OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TOGOVERNMENT REVENUE (H) DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM.-695001

¶76

4 THE REVENUE DIVISIONAL OFFICER THALASSERY.-670101

¶77

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 9

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5 THE SPECIAL DEPUTY TAHSILDAR TALIPARAMBA.-670141

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6 P.MUSTHAFA, AGED 50 YEARS S/O.POKKER, PULUKKOD HOUSE, PATTUVAM AMSOM ANDDESOM, KANNUR DISTRICT.

¶80

7 P.C.ABDUL LATIF, AGED 43 YEARS S/O.MOOSA, P.C.HOUSE, ALLANKULAM, KARIMBAM P.O., KANNUR DISTRICT.-670142

¶81

8 V.MANSOOR, AGED 56 YEARS S/O.T.B.KUNHI, VELAPURAM HOUSE, MANNA, VALAPATTANAM, KANNUR.-670010

¶82

9 MUJEEB RAHIMAN M.V. AGED ABOUT 48 YEARS S/O.MOHAMMED KUNHI, MUNDAPRAM, CHERUKUNNU, KANNUR. BY ADVS. BY SRI.K.R.AVINASH BY SRI.O.V.MANIPRASAD SRI.ABDUL RAOOF PALLIPATH

¶83

BY SMT.M.M.JASMINE, GOVERNMENT PLEADER

¶84

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.01.2023, ALONG WITH WA.1334/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶85

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 10

¶86

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶87

PRESENT

¶88

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶89

¶90

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 25^TH DAY OF JANUARY 2023 / 5TH MAGHA, 1944 WA NO. 1857 OF 2015

¶91

AGAINST THE JUDGMENT IN WPC 12428/2006 OF HIGH COURT OF

¶92

KERALA

¶93

APPELLANTS/RESPONDENTS 2-4 IN THE WP(C):

¶94

1 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, KOZHIKODE

¶95

2 THE TAHSILDAR (RR), TALIPARAMBA

¶96

3 STATE OF KERALA REP BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695001

¶97

BY SMT. JASMINE.M.M., GOVERNMENT PLEADER

¶98

RESPONDENTS/PETITIONER & IST RESPONDENT IN THE WP(C):

¶99

1 M.MOHAMMED ASHRAF S/O.K C MAMMOO HAJI, KUNHAMINA MANZIL, MANNA, THALIPARAMBA, REP BY POWER OF ATTORNEY HOLDER K P KUNHI MOIDEEN-670141

¶100

2 MS.TIMBER RANI VALAPATTANAM, KANNUR , REP BY ITS MANAGING PARTNER-670010. [DELETED]

¶101

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 11

¶102

[2ND RESPONDENT IN DELETED FROM THE PARTY ARRAY AS PER ORDER DATED 29/07/2016 IN IA.903/16 IN WA.1857/2015.

¶103

BY ADVS. GEORGE THOMAS (MEVADA)(SR.) BY SRI.AMAL GEORGE

¶104

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.01.2023, ALONG WITH WA.1334/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶105

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015

¶106

¶107

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶108

PRESENT

¶109

THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR

¶110

¶111

THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.

¶112

WEDNESDAY, THE 25^TH DAY OF JANUARY 2023 / 5TH MAGHA, 1944 WA NO. 2252 OF 2015

¶113

AGAINST THE JUDGMENT IN WPC 32701/2010 OF HIGH COURT OF

¶114

KERALA

¶115

APPELLANTS/RESPONDENTS 1 TO 4 IN THE WP(C):

¶116

1 STATE OF KERALA REP BY ITS SECRETARY TO GOVERNMENT , REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM

¶117

2 THE DISTRICT COLLECTOR KANNUR 670001

¶118

3 THE REVENUE DIVISIONAL OFFICER THALASSERY 670101

¶119

4 THE ASSISTANT COMMISSIONERKVAT COMMERCIAL TAXES, SPECIAL CIRCLE, KANNUR 670001

¶120

BY SMT.M.M.JASMINE, GOVERNMENT PLEADER

¶121

RESPONDENTS/PETITIONER & RESPONDENTS 5 TO 7 & ADDL.

¶122

RESPONDENTS 8 TO 12 IN THE WP(C0:

¶123

1 MOHAMMED ASHRAF

¶124

S/O.K C MAMMOO HAJI KUNHAMINA MANZIL, MANNA THALIPARAMBA, KANNUR DISTRICT 670141

¶125

2 P MUSTHAFA

¶126

S/O.K P POKKER, PATTUVAM,

¶127

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 13

¶128

TALIPARAMBA, KANNUR DISTRICT 670141 *3 P C ABDUL LATHEEF S/O.MOOSA, ALLAMKULAM, KARIMBAM P O, KANNUR DISTRICT 670142. [DECEASED] [AS PER ORDER DATED 09/09/2016 BY THE COURT HAS RECORDED THE SUBMISSION OF THE LEARNED GOVT.PLEADER THAT LEGAL HEIRS OF THE DECEASED THIRD RESPONDENT ARE RESPONDENT 6 TO 9.] *4 M/S.TIMBER RANI VALAPATTANAM,REP BY ITS MANAGING PARTNER, M K MUJEEB RAHMAN, MUDAPURAM HOUSE, CHERUKUNNU, KANNUR DISTRICT 670153.[DELETED] [THE 4TH RESPONDENT IS DELETED FROM THE PARTY ARRAY AT THE RISK OF THE APPELLANT AS PER ORDER DATED 09/09/2016 IN IA.1135/2016.] 5 P C SAKEENA W/O.U T MOOSA, ALLAMKULAM, KARIMBAM P O, KANNUR DISTRICT 670141 6 RAMLA ABDUL LATHEEF STREET NO 4, ALLAMKULAM , KARIMBAM P O, KANNUR DISTRICT 670141 7 MASTER AFTHAB ALLAMKULAM, KARIMBAM P O, KANNUR ISTRICT 670141, REP BY HIS MOTHER SMT RAMLA ABDUL LATHEEF, STREET NO 4, ALLAMKULAM, KARIMBAM P O, KANNUR DISTRICT 670141 8 MASTER AFTHAF ALLAMKULAM, KARIMBAM P O, KANNUR DISTRICT 670141, REP BY HIS MOTHER SMT RAMLA ABDUL LATHEEF, STREET NO 4, ALLAMKULAM, KARIMBAM P O, KANNUR DIST-670141

¶129

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 14

¶130

9 BABY FAINA ALLAMKULAM, KARIMBAM P O, KANNUR DISTRICT 670141, REP BY HIS MOTHER SMT.RAMLA ABDUL LATHEEF, STREET NO 4, ALLAMKULAM, KARIMBAM P O, KANNUR DIST-670141

¶131

BY ADVS. GEORGE THOMAS (MEVADA)(SR.) BY SRI.AMAL GEORGE

¶132

THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25.01.2023, ALONG WITH WA.1334/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶133

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015

¶134

¶135

A.K. JAYASANKARAN NAMBIAR & MOHAMMED NIAS C.P., JJ

¶136

…...................................................

¶137

WA Nos.1334, 1532, 1545,1566, 1857 & 2252 of 2015 ….............................................................. Dated this the 25^th day of January, 2023

¶138

JUDGMENT

¶139

A.K. Jayasankaran Nambiar, J.

¶140

These four writ appeals have been preferred by one Muthookaran Muhammed Ashraf, impugning the common judgment dated 10.04.2015 of a learned single Judge in WP(C)Nos.12428 of 2006, 9779 of 2007, 8791 of 2008 and 32701 of 2010. The issue decided by the learned single Judge in the writ petitions aforementioned, pertained to the grievance of Sri.Muhammed Ashraf, who was aggrieved by the steps taken by the revenue authorities in attaching and selling properties belonging to him in an auction sale for realisation of alleged amounts due from a partnership firm, under the KVAT Act. The contention of Sri.Muhammed Ashraf was essentially that he had long since retired from the partnership firm in question, and therefore the attachment of his properties for realisation of the dues of the partnership firm was illegal. WP(C)No.9779 of 2007 was filed by the auction purchasers of the properties that belonged to Sri. Muhammed Ashraf. They had approached this Court through the writ petitions aforementioned, aggrieved by the delay occasioned by the State in

¶141

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 16

¶142

registering the properties in their name notwithstanding the fact that the sale amount for the properties purchased by them had already been deposited with the Government.

¶143

The learned single Judge, who considered the matter found that the sale of the properties in favour of the auction purchasers could not be unsettled. The said sale was therefore confirmed. As regards Sri.Muhammed Ashraf, the learned single Judge found him entitled to the refund of the amount deposited by the auction purchasers together with 12% interest per annum from 9.7.2006 onwards, which was the date of confirmation of the sale. There was a further direction by the learned singe Judge to register the properties in the name of the auction purchasers. It was aggrieved by the said directions that Sri.Muhammed Ashraf preferred these writ appeals.

¶144

When the matter was taken up for orders today, it was brought to our notice through IA No.2 of 2022 in WA No.1532 of 2015 that a compromise has since been arrived at between Sri.Muhammed Ashraf and the auction purchasers. The terms of the compromise are annexed to the joint petition filed by the appellant and the auction purchasers, and the same reads as follows:-

¶145

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015

¶146

¶147

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 18

¶148

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 19

¶149

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 20

¶150

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 21

¶151

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 22

¶152

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 23

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WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 24

¶154

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 25

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WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 26

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WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 27

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WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015

¶158

¶159

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 29

¶160

Taking note of the said compromise arrived at between the parties, WA Nos. 1334, 1532, 1545 & 5661 of 2015 are closed by recording the compromise entered into between the appellant Sri.Muhammed Ashraf and respondents 1, 3, 4, 5 and 6 as above.

¶161

WA Nos.1857 of 2015 and 2252 of 2015 are filed challenging the judgment in so far as it directs the State to give an amount of Rs.29,00,400/- which is the sale amount received from the petitioners in WP(C)No.9779 of 2007 to the petitioner in WP(C)Nos. 32701 of 2010, 12428 of 2008 and 8791 of 2008 together with interest at the rate of 12% per annum from 9.7.2006, the date of confirmation of the sale, within a period of three months from the date of receipt of a copy of this judgment.

¶162

The State of Kerala challenges the direction to pay 12% interest and points out that as per Section 45 of the KGST Act, in any case of refund, the revenue is liable to pay the said amount only with simple interest @ 10% from the date of refund order and therefore, the direction of the learned single Judge to pay 12% interest is not in accordance with law. It is also pointed out that a factual mistake has crept in the directions issued by the learned single Judge as the actual amount liable to be returned is Rs.23,20,000/- and not Rs.23,30,000/-

¶163

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 30

¶164

and that the date of confirmation of sale is on 9.10.2006 and not 9.7.2006 as stated in the impugned judgment. This factual submissions made on behalf of the State is not disputed by the parties. However, the contention based on rate of interest is seriously disputed by the contesting respondents.

¶165

The contesting respondents argued that the sale was effected under the provisions of the Revenue Recovery Act and 12% is the rate of interest which the defaulter has to pay to the Government in the event of default and so the said rate is to be equally applied when the Government is directed to pay the amount. The learned single Judge must have taken this into account while ordering 12% as interest and on the facts of the case as stated above, we do not think that the directions of the learned single Judge directing payment of the amounts with 12% interest per annum calls for any interference in these writ appeals as the discretion exercised by the learned single Judge cannot be said to be illegal and more so as the said rate of interest is mentioned in Section 6 of the Revenue Recovery Act in case money is to be paid by the defaulter to the Government. The subject matter of the State's appeals is limited to rate of interest and we do not find any merit in the same. However, we clarify that the amount payable is Rs.23,20,000/- from 9.10.2006 as noted above.

¶166

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 31

¶167

Subject to the above modification. WA Nos.1857 of 2015 and 2252 of 2015 are dismissed, maintaining the direction of the State to pay the above amount with 12% from the date mentioned above.

¶168

Sd/- A.K. JAYASANKARAN NAMBIAR, JUDGE

¶169

Sd/- MOHAMMED NIAS C.P., JUDGE

¶170

dlk/25.1.2023

¶171

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 32

¶172

APPENDIX OF WA 1532/2015

¶173

PETITIONER'S ANNEXURES

¶174

Annexure A1	THE ENTE	COMPROMISE AGREEMENT DATED 03.10.2022 RED INTO BETWEEN THE APPELLANT AND
	THE	1ST RESPONDENT IN THE WRIT APPEAL .
Annexure A2	THE ENTE RESP APPE	COMPROMISE AGREEMENT DATED 03.10.2022 RED INTO BETWEEN THE APPELLANT AND ONDENTS 3 TO 6 IN THE ABOVE WRIT AL.
Annexure A3	THE RESP	AFFIDAVIT DATED 03.10.2022 OF THE 1ST ONDENT.
Annexure A4	THE RESP	AFFIDAVIT DATED 03.10.2022 OF THE 3RD ONDENT IN THE WRIT APPEAL .

¶175

WA Nos.1334, 1532, 1545, 1566, 1857 & 2252 of 2015 33

¶176

APPENDIX OF WA 1857/2015

¶177

PETITIONERS ANNEXURES

¶178

Annexure A: TRUE COPY OF THE JUDGMENT IN ST REV NO.213 OF 2005 DATED 18.11.2010. Annexure B: TRUE COPY OF THE ENQUIRY REPORT DATED 07.07.2007

State of Kerala v. Mohammed Ashraf

Case brief

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What did the court decide?

State of Kerala v. Mohammed Ashraf

Case brief

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